My opinion

Dirty talk is NOT just blabbering the forbidden/bad words loudly, it is NOT as easy as it sounds and certainly NOT for everybody. It is actually better to call it, 'erotic talk'.  
It is an art of enticing, exciting and enchanting your lover using the right words at the right time with the right amount, without sounding cheap.
When done correctly it can be a real turn on for both parties.  

There is a book called "The Fine Art of Erotic Talk" by Bonnie Gabriel.  
I strongly recommend it to everybody

You're right that there is a fine line. Each situation is different. Each lady is different. Each session is different. I really don't have a preference since I've been surprised about the things that have turned me on in this regard. I suppose the most important thing is that the lady be real in her pleasure.  

I can tell you some of the things that have turned me off. One lady kept bringing up outside things in the middle of lovemaking. It was really hard to keep things going. Another lady keep calling me 'Daddy' over and over. That one got old quickly. And then the 'Oh Yeah Babies' don't really cut it.

My best dirty talker ever was an expert. She knew exactly what to say, and when. She would talk about things that she would never do in a million years. Even though I knew she'd never do what she dirty talked about, it always got me over the top. Oh, and this was a new one. I was recently at an agency where things are going on in several rooms. The moaning and groaning in the other room was a turn on.

...as in, what is sexy for one might not be for another, or might change over time. "Daddy" is a great example. When I was single and 28, I dated a 22 year old very sexually submissive girl who was into that kind of relationship, and she used it and it was super hot. Now I'm in my 40s and have a daughter. Calling me "Daddy" might just kill my erection.  

I feel like unless we're role-playing (so we both have a pretty good idea what to say) or know each other better than we are likely to in a p4p context, it's awfully hard to get this right.

-OMG,OMG,OMG
-Oh my lord, oh my lord
-Oh my, oh my, oh my
-I'm so fucking horny
-You are so fucking hot
-Suck it babe, suck it hard and tight and stay there
-Kiss me, suck me, lick me
-Do you like that
-Oh you're so tasty
-Tell me all the dirty little things you do when you masturbate, you naughty boy/girl. Tell me everything, baby. Tell me how you play with yourself.
-Do you like it when I touch myself here?
-Lie back and shut up! I’m going to make you come until you can’t breathe.
-Kiss me there… Lick every inch of me.
-Come over here and ride me hard!
-Fuck me. Right now!
-Use me as your toy all night long.
-Touch yourself and let me watch you.
-Do you want more? Take it!
-Give me that come, honey. I want it in my mouth. Come on, give it to me.
-It drives me crazy when you look at me that way.
-I’m going to do you right now, honey. Your pussy… or your ass…?
-Well, you stupid fucker, I won’t let you fuck my ass… So what?
-Shut the fuck up! I’ll fuck you wherever I want, naughty little whore!
-I always get what I want.
-Please give me what I want
-Okay, babe, you can have any hole you want.
-I love the way it sounds when you fuck me. Hear it?
-I want you to suck out all the juices you put in me with your mouth.
-Baby don’t stop! Oh my god, I love it when you do that!
-I’m so fuckin’ wet, just let me suck your sweet lollipop…
-Put your baby maker inside my hole and fuck my brain out!
-Just grab my head and force me closer!
-I’m your slave for the night. Tell me what you want.
-You can have me any way you want…
-Get over here, big boy. And show me who’s the boss!
-Where do you want to come?
-I want it all over me. Cover me with it.
-What a sweet sexy ass!
-Do you like my juicy pussy/big dick? Tell me what you see. Describe it to me.
-You’re my bitch. I adore how naughty you are. I love you.
-Babe, you have to follow all my rules tonight.
-No stops this time. Let’s see how many times I can make you come.
-Don’t you dare come until I say you can!
-Maybe you should spank me – I’ve been very, very bad.
-I want you to undress and wait for me in the bedroom.
-Get on your hands and knees, sweetheart… and wait like a good girl.
-Spread your legs wide for me, sweet darling. Your body is mine tonight.
-You like it when I spread my legs and take you in?
-I can’t believe what you’re doing! Please do not stop!
-I love pleasing you and the sounds of your pleasure drive me crazy.
-You little slut, I’m going to fuck you till you can’t walk! Ready?
-Fill me up, daddy, fuck my tight cunt! Make me scream with that big dick of yours!
-Faster! Deeper! Harder!
-What a hot nasty girl you are! I will wash your mouth out with my cum if you talk dirty, naughty girl.
-I love how big your cock gets when I talk to you like this.
-I love sucking your cock. And I’m going to lick it clean.
-Cum for me baby, cum in my mouth, I want to taste you.
-I could spend hours between your legs; teasing… sucking; sipping; tasting you.
-I want you. I want to make love with you. I want to enjoy sex with you. I want to fuck you.
-Oh, baby, that was the best fuck I’ve ever had. Thank you for that.
-I love the things you do with your tongue
-Honey, you’re the sexiest thing I’ve ever seen!
-I want you so bad
-Your wish is my command
-Just lie back and let me make you cum
-You taste so good
-You can have me any way you want, babe
-Look how ready I am. Don’t you want to put your dick in there?
-I love the things you do with your tongue
-Honey, you’re the sexiest thing I’ve ever seen!
-I want you so bad
-Your wish is my command
-You look so sexy when you do that
-You taste sooo good
-Oh, that feels so good! Do that again!
-No one has ever made me come as hard as you can
 

Posted By: AmberJames

So we all know talking dirty can be sexy and add to arousal but I read that there is a fine line between talking to much and that moning and groning can have the same effect. Anyone have a preference? maybe A lil bit of both

Simply because every man is different and I'm willing to bet the answer can very from one extreme to another for each individual.

Even if you try to get a sample of response the sample size here in this board is way too small to be meaningful.

Thank you 2 horses 2 many. I can use some of this, especially the lines w power exchange, eg. shut the fuck up, I will fuck you anywhere I want, you nasty little whore. (insert strap-on into ear...)

So when I used to do FS, or even now when a guy says "talk dirty to me" I freeze up... I cant do it... I can not  
I am very much a REAL woman, I cant put on a false act, I can not fake it to make it. I am truly authentic and genuine.  

The funny thing is once I feel comfortable with a guy, or like him more, my inhibitions in that area relax and yes I naturally start talking dirty. The hilarious thing about me saying I cant, is once I do and can, wooooahhhh man do I talk reallly really taboo and dirty lol