Do women ejaculate? Statistics show that 40% of women will experience an expulsion of fluid from the urethra at the time of orgasm. Much research has been conducted both on the source of these vaginal fluids and how some females reach this ultimate stimulus. Most accounts of women ejaculating is the direct result of reaching and stimulating the G-spot. Nevertheless, many females will ejaculate during other sexual activities, for example through cunnilungus (oral sex) and manual clitoral stimulation.
Proper Technique
The amount of fluid released from a woman's ejaculation can vary from a few drops to a few tablespoons. Although the mystique of this fluid has brought about many debates between scientists and popular press, it is still not completely implicit. The understanding is that the fluids have no high content of urine and contain chemicals akin to that of prostatic fluids in men. The fluid is hot, sticky and opaque in nature.

Although a basic biological understanding is useful, the objective of this article is to give men a useful technique to maximize their partners' chances of ejaculating.
Step One
First, it is important to experience sexual encounters in relaxed settings with free-flowing communication between the two partners. This is important because at the verge of ejaculation, women feel the presence of a sensation similar to that experienced when urinating. Therefore, by making her feel comfortable she won't be afraid of experiencing a little "accident", therefore maximizing her chances of ejaculation.
Step Two
Using your fingers, find the muscle and spongy tissue around the urethra inside the vagina. It is about half a finger (more or less) inside the female organ and about two inches across. A little reminder: don't be afraid to ask her questions at anytime during intercourse. Once you detect the muscle, take two or three fingers and rub them against the urethra. Apply a little pressure on these tissues, but be cautious because she might experience a urinary sensation.
Step Three
At this point, place the middle finger slightly below the external part of the urethra and begin rubbing the same way as with the clitoris. While rubbing the inner tissues of her vagina, use your second hand to press down on one or more of her ducts from the outside. Ducts are scattered over the top of the vagina and are located from the clitoris to just above the ovaries, and they're highly receptive.

Simultaneously, tell her to contract her urethra muscle, massage the inside tissues of the urethra and apply pressure to her abdomen. This should cause a warm liquid to come out, perhaps in a steady stream or a jet stream.

It is important to keep in mind that not all women seem to have the capability to ejaculate. Even among those who can, it does not occur every time she reaches orgasm. Remember that only practice will bring near perfection.

Good luck! Always practice safe sex.