Flirting is a common form of social interaction whereby one person obliquely indicates a romantic or sexual interest towards another. It can consist of conversation, body language, or brief physical contact. It may be one-sided or reciprocated (encouraged) with intentions of getting to know that person on a higher level.
Flirting may involve speaking and acting in a way that suggests greater intimacy than is generally considered appropriate to the relationship (or to the amount of time the two people have known each other), without actually saying or doing anything that breaches any serious social norms. This may be accomplished by communicating a sense of playfulness or irony. Double entendres, with one meaning more formally appropriate and another more suggestive, may be used.
While some of the subconscious signs are universal across cultures, flirting etiquette varies significantly across cultures which can lead to misunderstandings. There are differences in how closely people should stand (proxemics), how long to hold eye contact, and so forth.
Source: Wikipedia