My girlfriend is proposing a break from Mexico and we are thinking about Vietnam this winter. From my online Googling I see that Mui Ne is the place that is advertised. Any comments on this place or anywhere else in Vietnam that anyone has traveled to?
where are the $20/night beachfront villas, secluded windy beaches and wavesailing?

Greg you should chat with Speedy and Joe they were in Viet Nam a couple of years ago. Debs

Paul (Paul) and Todd (Globe) to, they were in Mui Ne recently.

I hit up Mui Ne for a week in Jan 09. Kiting is excellent...consistent side shore wind, big swells, and cheap food/accommodations. There are numerous cheap beachfront villas to choose from all on the one main road. I found the Vietnam Lonely Planet book to be an excellent resource for everything in Mui Ne. I stayed in a place called Wind Champ. Rooms were a little run down, however it had A/C, was right on the beach, central to everything, and I believe I paid around $15 or $20 per night. Wind Champ also had Wax-Bar right on its beach, which was one of the bigger gathering spots in Mui Ne at night. I knew people who were staying on the non-beach side of the road who were getting rooms for under $10.