It has long been argued that there are similarities between jar burial traditions observed in Vietnam and the Philippines within the period 500 BCE and AD 100. This is especially the case with regards to the Sa Huynh culture of central Vietnam and the Tabon Caves in Palawan, Philippines. There are certainly strong similarities in the form of the burial jars and covers recorded in the two locales, and the style and shape of associated earrings (ling ling-o’s). Due to these similarities, burial tradition has been invoked as evidence of maritime interaction between the two regions on either side of the South China Sea. However, there are also recognized differences in the way the jars were buried, and the morphology, shape and styles of pottery utilised. Can there have been localized development between these two cultures? This paper presents an analysis of the similarities and differences in the jar burial traditions observed in Central Vietnam and the Tabon region of Palawan Island, Philippines, and discusses the outcomes of the research. Jar burials from adjoining areas of Southeast Asia are referred to and examined as part of the comparative study.