The statue is made of sandstone, in a standing position. The face is round; the head is wearing an octagonal head, ears with earrings, behind the head is a circular ring symbolizing the sun. Costume covered long in the statues. The wrist wears jewelry. Both hands rise to the chest and hold lotus. However, the statue is no longer intact. The statue was found in Ba The - An Giang.

According to Vedas, Surya is the sun god, an important god with capability of producing power. The statue is designed in a harmonious, balanced manner, showing early art style in Southeast Asia which belonging to the unique Dvaravati art, typical of Oc Eo Culture.