Mui Ne. Vietnam is an incredible country to visit and the kiting is good. Cheap to get around, eat, lodging, etc. Try c2Sky kiteboarding centre and tell them that brad from Kiteboardfamily.com sent you ( I get nothing for the tip, just the satisfaction that you will have a great trip.)
Vietnam is far but ver worth it. Probably cheaper overall compared to Maui or even SPI, which is banannas. Found cheaper flights to Ho Chi Minh city than to Brownsville from Vancouver.