not mine, but still good:

[Dr|zzt]

i didnt draw this, i found it ages ago.. and i thought id share it!

 

[Kunzite]

A fantastic piece of art, thanks for posting it! Is it Japanese? It certainly looks it, something about the facial expression most Japanese tickle pictures tend to have.

 

[Dr|zzt]

it certainly does look japanese, im not sure tho - like all of my pics i just pick them up all over the place... i can never remember where i got them 🙂

 

[Dave2112]

I remember seeing this awhile ago on something called the Japanese Tickling Page or something to that effect. So, I think it's Japanese.😎

 

[ItalianTickler]

Im almost positive its Japanese. The female is definitely of Japanese decent and the instrument used to tickle her is used for tickling by the Japanese. I know it looks like a paintbrush but it had as specific name and use for them(not tickling, but something else). Im not sure what the site is but I think its the DarkWater site that has pics of Japanese girls being tickle tortured as well as a description of the brush. You can also tell by the expression on her face. Playful anime has a laughing expression but realistic Japanese drawings like that almost always portray the ticklee with a suffering look. So, there ya go. Italian Tickler

 

[Krokus]

Well

Is that underarm hair?!? YUCK!!!!

 

[striptickle]

Her expression looks as though she's in pain