My wife, even though she is not into tickling, has had a few tickling dream and they are as follows.
She told me that that when she was in high school she had a dream she was at a circus and two evil looking clowns both started tickling her sides until she wet herself.
She also told me she had a dream that she was holding on to a bar that was several feet off the ground and her boyfriend's sister was reacing through a window tickling her sides to try to get her to fall.
One time, about six months into our relationship, while she was asleep I tickled the very tips of her toes until she woke up laughing and she said she was dreaming that I came up behind her and forced her to the ground and lifted her feet up to my chest and was tickling her toes on the very tips.
The last and best was a dream she told me she had after she was going with her high school boyfriend that obviously had a foot tickling fetish.
My wife told me this boyfriend would tickle her feet relentlessly and after about a week or two of going with him she had a dream she was driving a car that ran out of gas in a deserted city and when she got out of the car to get help she was attacked by about fifty of these little men (about 6" tall) all of which had feathers of different lengths.
She said she tried to run from them however they cornered her at a store front and began to tickle her all over her body from behind her ears to between her toes.
My wife told me it was the most vivid dream she has ever had. She recalled how they used the feathers to tickle her ears and neck and they also somehow got the feathers under her shirt to tickle her stomach.
When she tried to run her little ticklers tripped her with a long feather and they held her down with the feathers and pulled of her flip flops and tickled the bottom of her feet and in between her toes.
I remember the night she told me about this dream and I don't remember ever being so turned on in my life. She hadn't yet known about my desire to tickle her feet until the next day when I told her that dream had turned me on and I had found out that she spent most of her high school days being tickle tortured by her boyfriends. That I found out the night she told me about the dream and I asked her if she had any real life experience of being tickled like that and she told me about 50 stories of her being relentlessly tickled by her boyfriends.
I can imagine your reaction if you were having such a dream and then awoke to it actually happening! 
But I'm sure it's been a part of my dreams since I think about it so much during my waking hours, LOL 
