Depends on your business I would say. Being consulting for the last several years the best shoe by far to me was
http://www.islandgathering.com .. Why cause first of all Me and Shaliza created it for Fabian 4 years ago and it's a show that only business owners of top companies will go to.
But now with a client like
http://www.revsharehosting.com and
http://www.sexsearch.com the target is smaller webmasters, newbies tgp guys and gals so a larger show is more the idea for us and since I disagree with the internext and avn show coliding together this year I will go to the Pheonix Forum for once I haven't gone yet (due to political reasons... Persona non grata) And the only thing I hear bout that show is that it's the best one to attend in the US.
Oh will also go to cancun but not for business, just to hang out with Eric and the GFY gang ;-)