Depends whether you're male or female.
The G Spot was first described by German obstetrician Dr. Ernst Grafenberg (he's the 'G') about 50 years ago. Since then, researchers have wondered exactly why, and if, the G spot exists.
Most 'experts' say it does exist, but not all women feel the same sensations - some actively dislike the sensation.
The male equivalent is the prostate gland.