According to the voting results of the Travel page of CNN (USA), Philippines, China, Malaysia and the Philippines as the country owns the most beautiful resort Sea.
In particular, Vietnam has five out of nine of the most beautiful resorts, including Six Senses Con Dao, Phu Quy island, Cat Ba Island, Vinpearl Resort Nha Trang Whale Island Resort in Nha Trang. China owns 2; Philippines and Malaysia each country has one.