I have read all sorts of all sorts of theories about it being a conditioned response, conflating the presence of rubber or rubber gloves with something that is arousing, or as in many of the comments posted by people who either know or believe they know the reason. I think that, in my case, I was born with it.
My first experience, because of the house we lived in at the time, could have been no later than when I was five years old. I don't remember anything of rubber, pad to keep a kids bed dry, gloves or anything of the sort. The rubber pants were not rubber. They were plastic and plastic doesn't excite me. I had a younger brother, and several more after him, and I never say my mom wear gloves for changing diapers or anything else. I don't think I had ever seen rubber gloves.
So, when I was about five years old, my mom decided she was going to dye the cushions on an old chair. She opened a bag and pulled out a pair of rubber gloves, They were transparent and smooth and shiny, inside and out. I had never seen anything like those gloves and I got instantly hard! That was the first time that I remember of having an erection! I didn't know what it was, why it happened, what to do about it or what it's purpose was. I didn't even know that it was something that happened to other boys. I certainly didn't know anything about sex or any feelings like that about anyone at that age. I don't know why because I didn't know what it was about but, I remember feeling embarrassed and not wanting anyone to see it.
Needless to say, the first time I got to be alone with those gloves, I at least solved the part of what to do about it! They fit loosely on my little hands but, it didn't take long to figure out what my gloved fingers wanted to be touching. I played with those gloves every time I got the chance and would often sneak them to bed with me.
I eventually had my first, (dry) orgasm in those gloves. It was sooo powerful and it frightened me because I didn't know what had happened! I vowed never to touch those gloves or do that again! I was probably at it again the next day. LOL
I used to dream of being covered head to toe in material like those gloves. I had envisioned a catsuit before I knew of the existence of such a thing, much less a latex catsuit. Imagine my ecstatic joy when I got old enough to find out that such a thing existed and there were others I might meet that felt the same way.
Now I usually wear a full footed, gloved and hooded latex catsuit for hours a day and often sleep in one. It never looses it's excitement for me, No matter how much I wear latex, I'm as turned on as the first time.
My Boyfriend has a huge latex fetish too and we always get rubbered up for sex. For me, rubber is part of sex. When I think of sex, it always involves wearing latex.
Riki