I've read the book; liked it.
I really liked the movie, too.
I find it curious in this day and age that people don't look up movies on line before hand. The rating system is merely a subjective guideline.
I found it a refreshingly realistic movie. As *any* of us with a pet knows, pets don't typically outlive humans. You know when you get that puppy that you are going to bury it some day.
I have never given two hoots about Jennifer Aniston, but I gotta tell you, I thought she nailed the overwhelmed mother. Yelling at the dog, blaming him for everything, just wanting a little sleep; I felt like her portrayal of a stay at home mom with two small children to be very realistic. The house was a mess, the kids were crying--felt like home!
Sure, it was sad at the end. My ten year old bawled. We have so many pets, I think we don't go a year without burying one, and the end really got to her even though we had prepared her.
We all cried at the theater, but then by the time we got to the car, we were all laughing about all the "terrible" things the dog did. Having a very high energy, 75# dog ourselves, we completely identified.
My husband's favorite part was when the dog tried to jump out the car window--unfortunately we nearly had a similar experience once.
Mine was when he went to look at the house and Marley jumped into the swimming pool and John goes "Whose dog is that?" Owen Wison was perfect for the part, I love how he delivers his lines in this movie.
ETA: I saw a couple of people with smaller children leave after the dog got home from the vet the first time. I think that's a great idea--you get to see the funny parts, you understand that the dog has grown old and is not long for this world, but you miss the final vet visit and the burial. For those of you who think your kids are too young or too sensitive to handle the dog's actual death and burial, maybe that would be a good option.