I gotta say its a turn on for me, but if a woman is really working it I couldn't care less if she gags. Oral sex to me is really more intimate than the act of sex itself. During Oral Sex you are revealing a very personal side of yourself and for me it shows that a woman trusts me. The act of sex is very personal and intimate but when you really let go and trust someone enough to let them do that then you are totally giving yourself to them I feel like this holds especially true for women. Women are more emotional and in a lot of ways more physical than men, if a woman likes, loves, or trusts me enough to show me that side of them I take that as an extreme compliment.
Peace