There's a certain kind of high-class southern accent that sets me off in a bad way. My boyfriend used to troll the hell out of me with that, he does a dead-on impression of it. (Do not react to regular southern accents though.)
Really noticeable Midwestern accents invariably make my day better, I find them terribly funny even as a Midwesterner myself. Fargo kind of overdoes it but I did once encounter a woman whose accent was nearly as extreme, that immediately became the best day.
I find the the kind of accents you get in small towns up in the northern mid-west and Canada to be hilarious. It's a shame they don't seem to make it down to Chicago in any great frequency. Honorable mention to especially guttural Russian accents.
I know people with fetishes that are far stranger than being turned on by an accent.
I just posed the erotic or not because some people just find them non-sexually pleasing to hear , and get turned on!
A straight-from-the-bayou, Louisiana accent always brightens my day and makes me have giggle fits!
For me I like Irish accents, Aussie accents, and Savannah, Georgia accents. I believe that the 'high class' Southern accent was mention. This is usually a Savannah accent. Think Doc Holliday in the movie Tombstone.
My accent is a North Florida accent (think Lynyrd Skynyrd).
This might have been better as a poll, but here goes.
Just for entertainment purposes, I enjoy all accents because it's fun hearing those who aren't native English speakers have their different variations on it. For erotic stuff though... Irish, British, Australian, French, and light Southern.
1. South African accent
2. Croatian accent (random yes, but sooooo nice)
3. Oxford English accent
Alas, being from Ontario means I have the most generic accent in the Anglophone world, and Polish sounds like you're trying to eat old jello with a straw regardless of accent. Thankfully, a lot of people seem to like my Spanish, so it's not all bad :V