The epidermis of the mudskipper, Periophthalmus modestus, consists of three layers- the outermost layer, middle layer and stratum germinativum. Extensive fine blood capillaries are present near the superficial layer of epidermis and outermost layer in five fins and a sucking disc. The diffusion distance between the vascular capillaries and the surface of epidermis ranged from 3.6 to 10.9${mu}$m: 3.6 ${mu}$m in the sucking disc, 10.9 ${mu}$m in the anal fin and 4.6 to 5.0 ${mu}$m in the two dorsal fins. Rate of the surface area of respiratory epithelium, the surface area of the fine blood capillaries occupied per surface area of epidermis in 0.1mm, is 3.7 to 4.4% in two dorsal fins and 1.1% in the anal fin. The middle layer is simpler in structure consisting of small or voluminous cells swollen by epidermal cells, and this layer appeared web-like. Well-developed lymphatic spaces containing lymphocytes existed in the stratum germinativum. The five fins and sucking disc had no epidermal glands.