It's completely subjective or course and like hair color, height, build and so on everyone will disaggree on what is or isn't sexy. I view tattoos as a form of expression, so for me it depends on what the tattoo says. Some tattoos express things that I personally find to be ugly and distastefull. Needless to say I do not find those tattoos or the people they are un even remotely attractive. On the other hand tattoos that communicate something positive to me I can find very hot indeed.

Ummmmm I would have to say....Hell Yea!!! Kat Von D is hott 2 start with but the tatts just finish off the whole thing. I think any woman strong enough to express what their taste is in itself appealing for me...
Some guys like their women with alcohol....I like mine with Ink....lol

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have to say, any females with tattoo's are hot, more tattoo'd females i say,