The study aims to investigate to survey students of Can Tho University (CTU) about the understanding of same-sex marriage, thereby analyzing students’ perceptions of same-sex marriage. Since then, the study pointed out the factors that affect students’ perception of this issue. Data of the study were collected from 400 students who are majoring in Social Humanities, Natural Science and Engineering Sciences at CTU. Descriptive statistics are used mainly in this study to clarify the purpose of the study. The research results showed that CTU students have understandings of same-sex marriage, most of them realized the positive and negative effects of this relationship.