Measurements of gill parameters were carried out on four mudskippers,Boleophthalmus boddarti, Scartelaos histophorus,Periophthalmus spilotus and Periophthalmus novaeguineaensis. The gill parameters (Y) were analysed in relation to body weight (W) using logarithmic transformations (logY=loga + blogW) in each species. The results showed that the gill parameters (Y) were significantly correlated with the body weights (W) in the four species (R²=0.50-0.98,P < 0.05). Meanwhile,marked differences were found among genera when comparing the individuals of the same weight,the values of total number of filaments,total filament length (mm),average number of secondary lamellae /mm (on one side of filaments),total gill area (mm²) and relative gill area (mm² /g) for S. histophorus were the largest,those for B. boddarti were at a medium level and those for P. novaeguineaensis and P. spilotus were the smallest. The comparative result of the present study showed significant gradient change on gill parameters of mudskippers with their lifestyles, indicating that the Scartelaos and Boleophthalmus species have more affinity to aquatic environment,while the Periophthalmus species are better adapted for terrestrial environment. The values of total filament length and total gill area of the four mudskippers were obviously reduced comparing with other aquatic fishes with similar weight,which were corresponded to the amphibious life models of mudskippers.