Structure of the skin in amphibious fish, Periophthalmus modestus, was described in relation to cutaneous respiration. The epidermis has no gland cell. The epidermis consists of three regions: outermost layer of one to five layers of flattened epithelial cells, middle layer of swollen epithelial cells instead of glandular cells and stratum germinativum of cuboidal cells. There are numerous blood capillaries in the outermost layer of the epidermis and diffusion distance between the blood of capillaries and the epidermis is about 1.4 Um. The middle layer of the epidermis appears to be a web-like structure due to the swollen epithelial cells. The stratum germinativum has a well-developed lymphatic space containing lymphocytes. There are numerous blood capillaries and elliptical area with acid mucopolysaccharides in stratum laxum of the dermis. The skin of Periophthalmus modestus may be an accessory respiratory organ for oxygen uptake during terrestrial or aquatic life.