The statue is carved out of sandstone, in a standing posture on a pedestal with behind the arc. The bull's head on the pedestal indentifies this figure as Dugar, an important Hindu goddess. She wears the mitered headdress. She has four hands: the rear hands, one hand holds a round plate and other one holds a dagger; the fore hands propped down the staff, probably also holding the key attributes. Her upper body is bare. The lower body wears sampot or long skirt, incised lines on her skirt, intended to depict folds and a belt. The statue was found in Lien Huu - Tra Vinh.

Durga is one of the wives of Shiva, known as the Goddess of victory over the bull-demon.