The blue-spotted mudskipper Boleophthalmus boddarti is an amphibious fish (Gobiidae), is inhabiting in mudflats of coastlines and estuaries in Mekong Delta, one of commercial fishes in this area. This mudskipper species can use air at surface of muddy areas for breathing. This study was carried out along the mudflat of the Mekong Delta, Vietnam, to understand burrow morphology and utilization of this species. This study ran for six month, from February to July 2013 in Cu Lao Dung, Soc Trang, Mekong Delta, Vietnam. The burrow constructed by the blue-spotted mudskipper was studied by using resin castings of burrows in situ. Burrow structure of this species comprised one to two openings with ?footmarks? made by its pectoral fins, and one to two bulbous chambers (i.e., dilated portions of the burrow). These burrows were ?I? and ?U? in shape, and also had one to two slightly sloping tunnels connecting to interconnected chambers and some short cul-de-sac side branches. Moreover, these burrows had no mound on burrow opening. This study reported that burrow structures of this species had a strong relationship with fish size, and the blue-spotted mudskipper used burrow as a place for foraging prey, living, refuge from predators, and spawning.