Binh Ba island, Cam Ranh Bay (Source: VNA)
Located near the resort city of Nha Trang in the central province of Khanh Hoa, Cam Ranh boasts pristine and mesmerising beaches that have yet to be marred by human hands.
It is where one can find a "lifetime fascination" in the deep waters, the US magazine said.
Luxury facilities such as a top-tier golf course and beachfront resorts should be part of the package, it said.
Cam Ranh International Airport is expected to get a new international terminal by next month.
The CondÃ© Nastâs list also includes Paris, Sicily and Puglia in Italy, Portugalâs remote Azores islands, Cannes and Monte Carlo in Europe, and San Francisco and Louisville in the US.
Vietnam welcomed 4.2 million foreign visitors in the first quarter of this year, up 30.9 percent from a year ago, and is expected to receive 15-17 million this year./.