I liked it more than the second, not as much as the first. It started to get a little long, but maybe that was because I drank a large Cherry Coke during the previews...
Loved the action sequences and acting was fantastic. I thought it was a bit controversial for a disney film. The part where Davy Jones kills the one guy with his tenticles was pretty nasty....and then at the end with Will Turner and the random sexualish leg kissing I was like "This is a disney movie?" I would have some hesitations about bringing a little kid to it, mostly because I think if I was 5 i'd lose sleep over Davy Jones.
But yes, good film....as good as you could hope for a #3 in a trilogy to be.