When Frank is shocked by the burn marks on his body, the marks don't correspond with where Rebecca poured the candle wax the night before.
The kitchen of the busy restaurant where Sharon works has nobody working in it when she runs out.
As Frank chases Rebecca up the stairs, there is a wide shot in which he clearly tears her dress, however in the next shot the dress is intact, only to be ripped again, as Rebecca runs up the same stairs as the previous shot.
The solidified candle wax covering Frank's right nipple disappears and re-appears between shots.
Rebecca straddles Frank with a candle in her right hand and a bottle of champagne in her left. At one point, she allows him to suck her finger and runs her left hand over his chest. The bottle of champagne is nowhere to be seen, and there is no available flat surface for Rebecca to have placed it on. Moments later the bottle of champagne is back in her hand again.
DA Garrett claims that Rebecca's inheriting eight million from the dead man is "probable cause." Legally, it is "motive".
Dulaney has the medical examiner's statement stricken from the record, then proceeds to ask him about it under cross-examination.
Rebecca recognizes Frank's wife Sharon, despite never having met her. However, Rebecca would likely have been to Frank's office, where Frank might have photographs of his family. It is also not improbable that Rebecca, who owns an art gallery, and Sharon, who manages a high-end restaurant in the same city, would be aware of each other prior to the events in the movie.
When Sharon slaps Rebecca she uses her right hand, and Rebecca appears to react as if it had been her left hand. In fact, her close-up is a reflection in a mirror and is correctly backwards.
When Rebecca breaks a light bulb in the parking garage with her shoe, the glass that falls on the car below is heavier and thicker than any glass from a light bulb.
At the climax of the movie, Alan Paley is chasing Rebecca up the stairs, when she kicks him in the face and he falls backwards, it is quite obviously a stunt double and not the actor. The double is much younger, and even has different hair color.
In the unrated version of the 'hot wax and champagne' scene, as the camera pans slowly around the bed, there are several moments when it is obvious that Rebecca and Frank are not actually having sex.
During the conversation between Rebecca and Frank in the car, it's observable that they're in a studio, not moving along a road. The rain on the car windows is running completely vertically, clearly showing that the car is not in motion.
When Sharon slaps Rebecca, her hand doesn't come anywhere near to connecting with Rebecca's cheek. Yet we hear the sound of a slap, and Rebecca reacts as if she has been struck.
When Frank and his colleague are watching the video of Rebecca and her lover, Rebecca clearly mouths the words "Hey, shut up" before she puts her hand over the handcuffed man's mouth, however the sound is not heard, but grunting and moaning is.
After Frank drags Rebecca into a side room and yells "Why didn't you warn me at least?", Rebecca clearly begins to respond by moving her lips into an 'F' sound (presumably "Frank"), but then the camera cuts immediately and Rebecca says "Did you need to hear about......."
After Frank handcuffs Rebecca and pushes up her robe, Rebecca clearly mouths the words "get off", but no sound is heard.
When Frank confronts Rebecca at her house, the boom mic operator is briefly seen reflected in the mirror in Rebecca's bedroom.
When Frank angrily follows Rebecca upstairs into her bedroom, just before he grabs her arm, reflected in a mirror at the top of the stairs the camera is visible, as well as a crew member wearing a white t-shirt and jeans.
A detective states that the reason the police called the District Attorney is because the victim, Andrew Marsh, was handcuffed at the time of death. However, in the opening scene it is obvious that the dead man is not handcuffed. Moreover, if he were, it would almost conclusively prove Rebecca's guilt - if she did not kill him, she would have untied him before leaving. And despite this supposedly being the sole reason for Rebecca's arrest and prosecution, whether the deceased was or wasn't handcuffed at the time of his death is never mentioned again, by anybody.
Rebecca and Frank both state that the reason she seduced and manipulated him is because it would make his defense of her in court more believable. However, this makes no sense, and would have the exact opposite effect by making Rebecca seem a lot less trustworthy, whether she's guilty or not. Logically, the reason should be that Rebecca was creating the opportunity to blackmail Frank if she wanted to.
The second time Dr. Paley gives testimony, Frank asks Paley why he did not reveal previously that he had dated Rebecca. However, unless Rebecca chose not to inform her own lawyer of information that was vital to her defense when on trial for murder, then Frank knew about the relationship too, and he chose not to mention it either. This might make for a plot twist in the movie, but makes no sense from the perspective of either Frank or Dr Paley.
When Rebecca and Frank are kissing and fall back on the stairs, Rebecca removes Frank's tie, and then roughly shoves him away. Just before she pushes him, actor Willem Dafoe holds still for a split second, clearly anticipating/bracing himself for the shove.