I know it’s only Yahoo, but…
Yahoo’s List of Most Popular Beaches of 2007:
1. Boracay Island, Philippines
2. Nassau, The Bahamas
3. Cebu, Philippines
4. Phan Thiet, Vietnam
5. Montego Bay, Jamaica
6. Phuket, Thailand
7. Cozumel, Mexico
8. San Diego, CA
9. Honolulu, HI
10. San Juan, Puerto Rico
Check it out the list here