This study selects and employs the model of Dwyer and Kim (2003) [Dwyer, L. & Kim, C. (2003). Destination competitiveness: Determinants and indicators. Current Issues in Tourism, 6(5), 369-414.] to assess the competitiveness of tourist destinations, in particular, the sea and island tourism in Nghe An province of Vietnam in the general development of sea and island tourism; based on the comparison with other similar destinations and top destinations in Vietnam. The study also indicates strengths and weaknesses of the sea and is-land tourism in Nghe An. We collect both qualitative and quantitative data and the results show that Nghe An stands in the middle position among five studied localities, reaching a level between neutral and good. Most of the competitive criteria of Nghe An are a little higher than Thanh Hoa and Ha Tinh but much lower than Da Nang and Khanh Hoa. Market demand is viewed as the strongest aspect of the sea and island tourism in Nghe An with criteria brand and the friendly/hospitality of local people, employees and office staff while the results of tourism activities and resources especially natural tourism resources are underestimated.