We see full frontal nudity of Dr Manhatten in several scenes.
A woman is seen getting up from a bed. She has no clothes on. She puts on a robe. We see the outline of her breasts while she is nude. However, we never see them in the front.
A man and a woman have sex: They begin kissing rapidly, the man unzips the woman to reveal her breasts, even though they are not entirely seen, they remove each other's clothes, she thrusts while straddling him (we see her bare breasts, hips, abdomen and side of her buttocks and his bare chest and legs), and the man then thrusts in a different position and they both moan and climax.
A woman undresses, unfastens her garter belt (we see her in a bustier that reveals cleavage), a man enters the room, she is upset, the man kisses her bare shoulder, she pushes him away. He persists, and she punches him; he then beats her, throws her against the edge of a pool table and begins to unfasten his pants preparing to rape her but is interrupted.
A woman moans and writhes while lying on a bed, we see a man's hands caressing her, and then two more hands are shown, she continues to moan and kisses his fingers.
A man and a woman kiss, she straddles him and begins removing his shirt, they lie back on a sofa, she raises her skirt (her bare thighs are visible) and they stop.
A fully nude man and a fully nude woman hug and kiss (we see bare buttocks, backs, breasts, and his genitals are seen from the side) we can se the penis and the virgina penetrate as they have sex.
A prostitute pulls down her top to reveal her bare breasts to a man passing on the street.
A prostitute awaits her next client at a doorway.
A prostitute is seen violenty kissing a man. Her son comes to the door asking, "Mom, is he hurting you? Mom, is he hurting you?" She yells, "I should have had that abortion!" and slaps him. She slams the door. We also see a large crowd of people in the room, watching and taking turns.
Two dead lesbian women are lying on a bed, brutally murdered. An insulting lifestyle phrase is seen on the wall written in their own blood.
We see a porno-comic depecting the superhero Sally Jupiter. Inside, we see illustrations of her breasts fully showing, as well as a drawing of a man's penis pushed in her private part. It is also seen that the drawing of Sally Jupiter in this particular shows her moaning.
A woman kisses another woman passionately.
A reference is made to "child pornography."
A marquee on an adult theater reads "Totally Nude Girls", "XXX", and "Live Shows."
Two naked women are seen kissing each other rapidly. One of their breasts are shown.
On a TV, we see two naked women with an adult toy, both sides inside each woman's private part. They are seen moaning and moving very fast. In another shot, we see it up the backside of their bottoms, moving even faster.
In one scene, a flashback involving a man narrates "That night, Janey and I make love for the first time." We see a man and woman having sex in a bed. She squeezes the covers. She also moans briefly.
A man and a woman kiss in great detail.
A man and woman kiss in front of another man she slept with.
A nude man walks past the press and media during a "superhero design" presentation.
When Rorschach is checking the mail of Roy Chess, we see a pornographic magazine in the pile. It shows a woman's two visible breasts.