Should I reciprocate the interest of my boss?

He's the associate director in my company and basically heads multiple departments here. He's like 30 years old. I've always found him cool, he's very flamboyant and has an impressive personality. But I obviously never ever thought of getting into any kind of relationship with him.

Lately he's been showing interest in me and although he hasn't done anything inappropriate, I feel he's open about his interest. In our company, multiple people are dating or are married in the departments over here. So the HR doesn't have any issue with that.

However, I'm a bit concerned about what people would think. How they would view me or him? I think he's not concerned about that at all.

Updates
1 y
I've also never ever heard anything negative about him since I joined over here. People are always praising him and he's not sleazy or anything very respectful and polite towards everyone whether male or female employees.
Should I reciprocate the interest of my boss?
Post Opinion