Hah, wow - what a very general question.
Id have to say it really depends on the person.
My guess in general- is that girls are more likely to be ok with being tickled by other girls, than (straight) guys being tickled by other guys.
As for me, I prefer to be tickled by a guy Im in a relationship with.
Tickling is very intimate for me, and I don't just let anyone do it.
I have been tickled by other girls though, quite a few times 🙂
But that was only by a few very close friends.
I think id be more comfortable being tickled by guys though.
being tickled REALLY turns me on, and If other girls are doing that to me - its a tad awkward. If its my friends I don't mind. I Actually like it 🙂
But if (hypothetically) I were to set up a tickling session, I would prefer the Ler to be a guy. But that's just me. 🙂
Like I said, this was a very general question, and I'm sure everyone has their own preferences.