It depends on the person and the tattoo. If it's part of a theme, I think they can look great on men and women. What really turns me off is when it looks like a toddler has been playing with ink stamps while mum or dad was asleep and they've got something tribal here, a tacky star there, a quote from Shakespeare on their left shoulder and something in Japanese, Hebrew or Hindi somewhere else.
Tats can accentuate a body if they're well thought out, but so many people seem to think, "I've got a space there. What will fit?" or even worse, "Such and such a celebrity has this tat. I'll get one in the same spot," and then a few weeks later they find out that some other celebrity has a different tatto somewhere else and they have to copy that one too.
I keep thinking about getting inked, but I haven't been able to choose between a number of themes, and I'm not going to do anything until I'm sure of what I want and where.