I love giving and receiving, even eating ass, best to anal douche before hand though.
It is down to sensitivity in that are, I am very sensitive, so love it when a women does it.
I had my first rimming experience in a gay sauna. I got chatting to a guy and walked around for a short time and then sat down on a sofa. Totally unexpectedly, he then stood up and laid me on my back, lifted my legs over my head and before I knew it had his tongue between my ass cheeks and started rimming my hole. He completely blew my mind and it turned me on so much. The sensation drove me wild. Having had the experience, I had to try it myself. Since then, I have enjoyed rimming a guy I have occasionally had meets with. We always shower before any fun and I assist him by soaping him all over and paying particular attention to his really nice hole. I just love rimming him.