The Smurfs is a definite winner for young children. The kids in our audience, including my three-year-old, were squealing with laughter during several scenes. The movie doesn't blaspheme the Smurfs nearly as much as I thought it would, either. It's not too bad to sit through for parents, and there are a few laugh out loud moments and even a bit of clever humor.
As is to be expected, some of that humor is of the rude sort. One example of this is when Gargamel uses a "chamber pot" (ice bucket) in the middle of a busy fancy restaurant. Also, if you're a Smurf, this movie has some profanity. And even if you aren't a Smurf, you might not love it if your kid yells out, "Son of a Smurf!" The movie contains a few instances of this type of Smurf cursing, along with substitutions of the word "Smurf" for about a million other things, so kids have a lot of choices in what to imitate.
By Carey Bryson, from About.com Guide
The Smurfs smurfs. It's one of the smurfiest smurfing smurfs you will ever waste your smurfing money on. If you are under the age of eight, you will think you've rediscovered candy. Everything here is geared toward you and your younger siblings laughing your smurfing heads off. As for the rest of the over nine demo -- prepare to see your childhood pass weakly before your eyes. Whatever charm or quaint benevolence the Belgian cartoon figures used to have has been scrubbed clean by a Hollywood who knows how to hammer out the hackneyed hit material. So out goes all the fun, in comes all the formula.
By Bill Gibron, from filmcritic.com