One of southern Vietnam's prime slices of beach real estate, Mui Ne is a kilometres-long sweeping bay boasting a huge range of guesthouse and resort options, with the actual village set at the far northern end of the bay.
The accommodation and services scene, heavily influenced by its proximity to Saigon which is a mere four hours away, has developed rapidly in recent years and now offers some outstanding mid-range resort options, and while the options for budget travellers have dwindled somewhat, there are still some get budget haunts worth seeking out.
Famous for its wind- and kite-surfing, in season, the winds here are as reliable as clockwork, though if you're planning on spending a prolonged period of time doing either, bring your own gear as the prices are not cheap.
(http://www.travelfish.org/location/vietnam/south_central_vietnam/binh_thuan/mui_ne)