Vietnam are last in group B after losing 1-3 to Saudi Arabia, 0-1 to Australia and 2-3 to China. Oman surprised everyone with a 1-0 win against Japan in their first game but lost 0-1 to Saudi Arabia and 1-3 to Australia in the next two.
In the past, Vietnam had encountered Oman twice, both at the Asian Cup 2004 qualifiers, losing 0-6 and 0-2 in two legs.
Coach Park Hang-seo made four changes to the lineup after the game with China, as goalkeeper Nguyen Van Toan replaces Bui Tan Truong, and Ho Tan Tai, Pham Duc Huy and Nguyen Cong Phuong replace Vu Van Thanh, Nguyen Tuan Anh and Phan Van Duc.