Burrows of fishes are important to their creators, but knowledge of burrowing behaviour, structure and utilization are poorly understood. We report the burrowing behaviour of the amphibious mudskipper, Periophthalmus chysospilos, from estuarine and coastal sites within the Mekong Delta (Vietnam). Activities at and around the burrow were observed over 12 months (April 2020 to March 2021). Burrow casts were recovered monthly to determine burrow structure and utilization in this species. Observations revealed that males excavate burrows with their mouths during the ebb tide. Burrows were J-, Y- and U-shaped, with 1–2 openings to the surface and a bulbous egg chamber. The burrow depth (BD) and total length (BL) varied with shape and site, but not season. The BD and BL ranged from 15.1 ± 0.9 to 18.6 ± 0.80 SE cm and from 22.1 ± 1.2 to 25.7 ± 1.0 SE (standard error of mean) cm, respectively. These results provide insights into the burrowing ability and better understand the ecology of these fishes in the Mekong Delta.