I think every therapist should do whatever they are comfortable with. I have received a lomi lomi massage by a male therapist, where i was completely naked and it was the best massage I have ever received. He had said I could keep my underwear on if i wanted to but I choose to take if off as i knew the massage would be better.....but also I have been in the position of massaging a male where I felt uncomfortable. I agreed for him to be completely naked but he was covered with a towel during the massage. During the massage the towel fell to the floor accidentally on purpose. I continued in a professional manner with the massage and fortunately all was well, but because I felt uncomfortable I choose not to massage this client again. I feel my decision was well founded as I was then plagued by phone calls from this man and they only stopped when I asked my husband to tell him I was not available to massage him. This has not stopped me taking on male clients but I am more aware and will go by my instincts. If, for any reason, if feel uncomfortable with a client I will choose not to see them again. Fortunately in ten years this has only happened once. It was a learning curve for me.