In one way or another, a massage or a back rub, often leads to sex and just as great sex needs some kind of foreplay to make things more exciting, a back rub is no fun either without some kind of foreplay. Start things with foreplay; do not directly jump to the climax. Walk up behind your partner quietly and rub her neck gently for few seconds. Give a gentle kiss on the back of her neck and ask if she wants more. Of course she will say yes but make sure that you are well prepared for the big task.
While giving a back rub, always keep track of the time. It would be better to pre-decide the time so that you arrange other stuff accordingly. You need to have at least half an hour. You can spend up to hours on a back rub but it all depends on your stamina and love as well. However, half an hour is the minimum and you cannot expect to get the job done after rubbing her back for few minutes.
Before your start the actual procedure, take a look around. Make sure that your bedroom or wherever you are planning to give your love a back rub is perfect for this situation or not. Set the room according to your mood. Dim the lights and turn on slow romantic music to make things going. You can even turn off the lights all together and use candles instead. Candles automatically make the environment more exotic and romantic so using them is not a bad idea after all.
You can either choose to rub her back as it is with your bare hand without using any kind of lubricants. Or you can pick up a oil and rub it all over the back gently.