Egypt for sure! Especially if you take a boat trip out to the sand bars!

Crandon Park in Miami at low tide has the best flat water.

https://www.facebook.com/media/set/?set ... 372&type=1

Not too shabby.

There are so many, the issue is which ones have guaranteed wind. Of the ones mentioned here Brazil has the biggest chance of consistent wind, Grand Cayman has the nicest water, Langebaan was a really cool experience despite my shark phobia , Mauritius is a beautiful place with lots of other things to offer, Phillipines is awesome but can be crowded depending on where you go, I would also throw in Las Roccas Venezuela, some of the African coasts when the winds hit, Greece, Okinawa, Barbados, even had some of the best flat water rides in the UK when the tides were right.......

Makes me wonder why nobody mentioned Australia yet?

My mate runs this business and everybody who comes back from the trip said WOW!
http://www.australiankitesurfari.com.au/

Cheers
Caesar

Up to now for me it has been Soma Bay, Egypt.

Flat, deep so you can Jump&Crash, top-level assistance, relatively cheap, fantastic water colors, perfect wind (although not 100% guaranteed such as, say, Brazil).

After a week there i felt like a pro...then went back to the ocean and realized i wasn't so pro after all...