This paper aims to present the opinion of Vietnamese teachers toward lesson study (LS). Across sectional survey research was conducted on 21 experienced teachers toward LS in Hau Giang province and 44 non-experienced teachers toward LS in Can Tho province in 2014. The instrument used in this study was a questionnaire with 13 Likert scale items to assess 6 aspects of LS. The author constructed the LS questionnaire base on the principle and cycle of Lewis (2002) and Fernandez &Yoshida (2004). The frequency, mean and standard deviation were employed in this study. The results revealed that most of experienced and non-experienced teachers had opinion toward applying LS in the school at important level (Mean and SD, 4.03 ±0.45 and 4.01 ± 0.47, respectively). Most of experienced teachers indicated that they had an experience to almost all items of LS activities provided in the part of LS project. Most of experienced teachers thought that LS cycle is at important (Mean and SD) The non-experienced teachers also thought that LS cycle is at important (Mean and SD). They had a positive opinion at important level aspects. Over all (100%) experienced teachers had deeply understand LS cycle and they felt very happy to join LS