Under a decision of Minister of Culture, Sports and Tourism Nguyen Van Hung issued on April 17, the delegation - the biggest ever to an overseas tournament - will be headed by Dang Ha Viet, General Director of the Vietnam Sports Administration.
The national track-and-field team is sending the most athletes with 55 members.
The Vietnamese U22 men's football and women's football squads have not yet finalized the official list to partake in SEA Games 32.
Competing in 31 sports events, the Vietnamese team aims to bring home 90-120 gold medals and enter the top three on the final medal tally.
SEA Games 32 will be held in Phnom Penh, Siem Reap, Preah Sihanouk, Kampot, and Kep in Cambodia from May 5 to 17.
A send-off ceremony for Vietnamese athletes will be held on April 19 at the National Sports Training Center.
As host of SEA Games 31, Vietnam topped the medal table with 205 golds. Thailand came second with 92 golds and Indonesia third with 69.