Giving: i'll do it if the top wants me to, but most of them i find don't. Even though I like rimming an ass, it turns me off if a top likes it because i feel like as a top he shouldn't be into that. As a top, he shouldn't even be concerned enough with his own ass for it to be clean enough to be rimmed. If he has to spend as much time as me prepping for the fucking, it turns me off. Is that weird?
Receiving: indifferent. if the top wants to, then i let him fill his boots, but i get bored easily during it and it can make me feel uncomfortable for some reason... uncomfortable in a way like it feels unnatural. Being fucked doesn't do that to me, but being rimmed does for some reason.
Also, on a semi-unrelated note: I was talking to a top once via MSN and we were potentially going to hook up so we were asking each other what the other was into. I asked him if he liked being rimmed. He said that he likes getting rimmed by a guy but doesn't like to do it in return because its "gross". This same top also preferred to fuck with a condom on; not because he was against barebacking, but because he found that fucking an ass without one would also be gross.
Even though I am typically turned off by a top wanting to be rimmed, the fact that this particular top found it would be gross to do it to me but would let me do it to him was extremely hot to me. And the need he felt to wear a condom for the same reasons was also a major turn on.