Interesting question.
It is funny, if you'd have asked me two weeks ago, I'd have said "no", and I would have probably have added "yuck". In general I do not find men attractive, and that also applies to their feet. Too meaty, and usually have that hair on their toes...
And yet... Come to think of it, I've got some male friends who have quite good looking (hairless) feet. I even told some of them; they know about my foot fetish and found it a compliment. So I suppose I can appreciate a man's feet sometimes.
Also, I read
this post. I'd be lying if I didn't say that this guy's feet aren't inviting a tickle or two. And I stumbled upon this picture while looking for tickling art on deviantART:
View attachment 543299
Now
I know it's a manip, but I'll be damned if that guy isn't super cute! His bondage is perfect and his feet really make me wanna tickle them. Or at least watch a girl do the honors.
That's about as far as my attraction goes, though. I am still a straight man, with maybe a capacity to appreciate a man's beauty, but I wouldn't say in the OP's words that I am "bi" when it comes to feet.