I would have to agree about the Italian/Spanish accents, somehow that type of accent just makes everything sound sexy or romantic. My partner is of Italian descent but he has a West country accent ... he sounds amazingly sexy ... even if you wouldn't think of that combination as being a turn-on.
Mmmm ... I had a trilingual Ukrainian boy once ... spoke his own language, fluent French, AND perfect English ... but with a little accent that came out when he was drunk or excited about something. *ahem* So I would have to say my favorite is French with a Cyrillic flavor! (Je t'aime ... je t'aime ... je t'aime avec tout ma couer ... to this day and for many more to come, my fine Sashko!)
Texan accents are the hottest. Hmm a lot of interest in the British accent, maybe there is hope for me yet
French accents, mainly because i had a really hot French teacher... Eastern European accents are also hot (Sorry American folk...)