Culturing fishes in marine cages is a rapidly developing area of marine aquaculture. The Asian seabass Lates calcarifer (Bloch) is a fast growing good quality fish that is readily cultured in intensive systems in the South Asian region and in Malaysia in particular. Although several papers have been published to date on viral, bacterial, parasitic and fungal organisms causing diseases in the Asian seabass, the occurrence of a coccidian infection in this species has only recently been recorded. We collected sporulated and unsporulated oöcysts of a new species of Goussia Labbé, 1986, from the mucus covering the epithelium of the intestine of L. calcarifer. This paper provides a description of Goussia kuehae n. sp. Sporulated oöcysts of this species are ellipsoidal, 37-40 μm in length and 28-30 μm in width. The ellipsoidal sporocysts are relatively small, 15.2-17 × 5.7-8 μm, and located loosely in the oöcyst. There are residual bodies both in the oöcysts and the sporocysts. Goussia kuehae n. sp. differs from all known species of Goussia in the large size of the oöcysts and in having two types of oöcyst residuum.