My favorite place to be tickled is on my feet or armpits. Having my feet tickled is really ticklish but not in a way that really drives me insane, but more of an sensual, pleasurable sensation. My armpits are super-duper hyper-ticklish and getting tickled on my armpits is a totally wicked, crazy, unbearably intense trip to the edge of insanity! It's only for times when I'm in the mood to just lose all control and laugh until I can't breathe!
As for tickling others, I love tickling my boyfriend's feet best cause they're by far his most ticklish spot, but I also love tickling my friends' ribs, armpits and feet.