Jon & Kate...make 20 (toes to tickle, that is). These two, and all of the ridiculous hype surrounding them, annoy the living crap out of me...i would love to tickle them both just to shut them up.
But, since the topic is "celebrity", and neither of the above mentioned qualify, i would have to say "Brangelina" (for the same annoyance factor reason). He would be great, and he's got pretty sexy man toes. And she just looks like she would be ticklish...I could just see her now, getting all pouty with those lips of hers. I think she's got pretty big feet too, so they would make easy targets.
Goldie Hawn
Sigourney Weaver
Jamie Lee Curtis
Kim Basinger
Julianne Moore
Demi Moore
Julia Roberts
Felicity Huffman
Sarah Palin
Gina Gershon
Teri Hatcher
Pam Anderson
Kristin Davis
Tina Fey
Cameron Diaz
Neve Campbell
Natalie Portman
Male celebs
Johnny Depp
Brad Pitt
Jake Gyllenhaal
Tom Welling
Tobey Maguire
Ashton Kutcher
Robert Pattinson
Zac Efron
Taylor Lautner
Earlier in this discussion I think I named the T-Mobile girl, but most recently the young actress Bridgit Mendler of television's Good Luck, Charlie has been driving me out of my mind.
Always loved her movies (anyone who's bought my earlier material, particularly To Have And Have Knot, will realize the parallels) for their earnest attempts at providing a narrative, and some kind of character.