Neang Khmao temple is located in Rovieng commune, Samrong district, off National Road 2, about 27 kilometers north of Takeo provincial town or about 52 kilometers south of Phnom Penh. This temple is inside Wat Neang Khmai.

Constructed of sandstone and brick in the style of Koh Ker, the temple was built by King Jayavarman IV (AD 921-941) in the 10th century for the worship of Brahmanism. The site originally consisted of three temples built side by side, however, only two are still standing, and both are heavily damaged.