To expand on what Kiarra said...
...I think that there would be a market, albeit small, for a male escort.
The thing is, most of what has been said has been about he "sex" part of being an escort. For the most part that's why a lot of guys see sp's right?
For a woman to just want to have sex, you're right, she doesn't need to pay for that. Go on-line, into any bar, heck, just stand in the middle of the road and let guys know you just want sex and she'll have plenty of offers.
Now, companionship. That's a different story. What about the business woman going to a conference or a dinner and just wants eye candy on her arm. One with intelligence.
What about the woman who just wants to have a male to talk to. Have him turn the night around to treat her. Having some dessert at the dining room table by candle light. Give her a nice body rub (not leading to sex) by a fire place or with burning insence. Treating her to a body wash in a warm bubble bath. Slow dance with her. Make her feel special and wanted WITHOUT wanting any sex. Leave her feeling like a woman and wanting more.
You don't think there's not a market for that?
Maybe I should just delete this post and consider a career change.
Now, if I could only meet the "eye candy" and "intelligence" criteria.