I am completely on the same page as a belly lover. It's refreshing to see a thread on the subject because they're rare. I'm not knocking the feet guys/gals, ther's just a lot more of them out there.
I live about half a mile from the beach here in Florida and it's a paradise for belly lovers. Especially spring break. Walking along the surf, there are hundreds of bikini-clad sunbathers every hundred yards or so. I walk this stretch because I love the walk whether it's summer or not, but starting around the end of March through end of September, it's a tummy guy's heaven. I wouldn't go so far as to say I bought my house for this purpose but from the moment I found this place 4 yrs ago, I knew the fringe benefit immediately.
I've also taken friends and cowrokers boating out in the gulf which is a great way to check out the body of someone you might not have seen otherwise. Again, it's not my first purpose in asking friends boating to see gals in their bathing suits but it is a HUGE plus. A couple of years ago I invited a girl I knew (that I'd had a crush on for a while) out for the day and we got into this huge ticklefight. It was awsome and she told me she liked being tickled. Her and I were never more than friends (she had separated from her husband only days or weeks before and I just didn't think starting something up at that point was smart), but every time we got together there was tickling and we ended up hanging out that whole summer on the boat. She may have had the sexiest stomach/bellybutton I have yet to see.
Finally, we have a couple of places here in Tampa Bay that have great Bikini contests. That is always worth a trip to the beach bar.