Major fantasy for me! And I saw it happen to my wife at a tickle gathering back in 2003. My wife knew that this particular fantasy/kink really turned me on, and so upon entering the 'main' hotel room where everyone hung out, she plopped herself on the floor next to a muscular guy that she felt attracted to, and for my 'benefit,' glancing at me with a wry smile, she removed her shoes & socks to lure him in.
This guy (a TMF member) had a major foot fetish (like me) and wasted no time in squatting beside her and then proceeded to tickle her all over. The foot tickling proceeded on a nearby couch with her feet in his lap for a short time. I was so horny hoping it would go on much longer, but it broke off after just a few minutes. He asked her if she wanted to have a 'private session' in a room with him but she declined. Needless to say I've 'thought' about that incident and what might have transpired during that private session numerous times over the years. Maybe - no, surely -he would have licked her feet & gotten her sensitive neck. I probably would have cum in my pants had I been able to listen in to the happenings that would have occurred!
And I also had a college girlfriend in the mid-70s, who definitely knew of my foot fetish (although we never openly discussed it as a 'quirk' of mine, she was quite the foot tease around me & 'seduced' me into rubbing her bare feet a number of times- with extraordinary results of visually apparent arousal - in my room, in the library, in her room). One time she got me all riled up when she said a guy visiting her dorm room was annoying her by tickling her - especially on her feet. Another time I listened to her being tickled on the floor of the hallway by a former boyfriend who was sitting on her back.... the loud sounds of ticklish laughter echoed down the hall for quite some time, but strangely, I never could steel myself to walk out there to watch the goings-on, or notice where exactly he was tickling her. I recall him asking her "Do you like this?", but she didn't answer. Then another college friend was tickled by a buddy of mine on a date ..... I knew how extremely ticklish this girl was especially on her sides & remember feeling so jealous when the next day out of the blue, he expressed how incredibly ticklish she was (although this other girl did enjoy being tickled). I didn't expect their new relationship to elevate to tickling so soon & later I did nasty things to myself when I got home imagining how he must have tortured her (probably to her orgasmic delight). Yeah - the idea still turns me on.
My wife has medical issues now though, so it'll probably never happen again with her & someone else.