This study provides information on the morphology and relationship of otoliths with the body morphology in Butis humeralis - a fish with high economic value in the Mekong Delta. In all, 1,439 pairs of otoliths were obtained from 580 females and 859 males from six coastal locations from Duyen Hai - Tra Vinh to Dam Doi - Ca Mau. Fish samples were collected continuously once a month by trawl nets from April 2019 to March 2020. The results showed no shape differences between the left and right otoliths; both sides were oval. Similarly, the weight of the left otolith was equal to that of the right otolith. Besides, the weight of B. humeralis changed with the fish size, season and location but did not change by sex. The relationships of otolith weight with body weight, total length, body height and head length, all had coefficients r2 ≥ 0.6. Thereby, the weight of the otoliths can be seen as an indicator of the growth of this fish. The study results add to the information about the otoliths of B. humeralis in the study area.