This question is incredibly subjective and depends on individual preferences, cultural influences, and a multitude of other factors. There's no single answer that will universally apply to all men. However, research suggests that men often find facial features, specifically a woman's eyes and smile, highly attractive.
Additionally, a woman's body shape and curves are often cited as appealing, with areas like the hips, buttocks, and waist often receiving attention. However, it's crucial to remember that personal preferences are highly diverse, and generalizations should be avoided.
Ultimately, the most attractive body part is subjective and can vary greatly between individuals.