From what I've read it is most common between a female client and a male T, IMO this is because women are more often turned on by men in roles of authority, whereas men prefer to be dominate. That being said it happens to both men and women, to either gender of T's. I have this theory that because men are more into sex and women into the emotions and sex, a lot more male clients will disagree that they have erotic transference and say/think they just have a run of the mill sexual attraction. I also bet that hetero men that feel ET to their male T's are way less likely to talk about it than a woman attracted to a female T, since we all know women and women are acceptable and hot even, where as no straight man ever wants to be associated with anything gay.