Not one but two gals one right after the other! A buddy and I were at the beach with our girlfriends and at one point I asked my girlfriend if I could bury her in the sand. She said yes so I did. Then I dug her feet out and tickled them. She wasn't the most ticklish but still ticklish. I had my fun for a few minutes, then dug her out.
Then I asked my buddy's girlfriend if she wanted to be next. Surprisingly she said sure. So i buried her and turned to my buddy and said "there ya go Steve". He replied "nah, you go ahead!" I'm thinking that she didn't expect him to tickle her feet, but I wasn't going to let this opportunity pass! I dug her feet out and started on her feet. She went ballistic! Her feet were over the top ticklish! I only tickled them for a short time, but man it was fun! She was ok about it afterwards. My buddy just laughed about it.