Both gravity anomaly and geoid height are features of the disturbingpotential. Geoid undulations have been determined by gravity anomalies based on the solution of boundaryvalue problem in the potential theory for a long time.Recently, with the broad application of the satellite altimeter data, geoid heights have been determined directly in large regions without gravity anomaly data. With the availability of geoid height data, the opposite direction of calculating gravity anomalies has been considered. This study aims to generate gravity anomaly data in Vietnam based on the least squares collocation approach, of which the correlation between gravity anomalies and geoid heights is the key point. At the same time, in order to simplify the calculation, remove - restore technique was applied. The results not only contributed to making the theory and process more defined, but also verified the determination of gravity anomaly data employing geoid undulations in Vietnam. Additionally, the results are of great significance in constructing a marine gravity model to study sea level rise, and provide information for further exploration and exploitation of marine resources.