I assume that means you don't want to hear about all the intangibles that make a man irresistible... Too bad, as that's what *really* makes a man sexy.

For me, it's whatever physical part of him is striking - that can be his eyes, smile, hair (or lack thereof), breadth of shoulder, abs, arms, butt, legs, hands, stature.... It's whatever sets him apart from another man.  Occasionally, I run into a man with a simply amazing... ahem... manhood, but even then, if he doesn't have that intangible of knowing what to do with it, it's pretty much useless to me.

Men tend to part women out more than women do.  Women tend to focus on intangibles more...  Gross generalities, I know, and I'm sure there are plenty of examples of the reverse dynamic but I do think it's still a fairly solid statement.