It is the second canine bust in that area in less than a month.
Pol. Lt. Col. Detchai Wannapruek says authorities on Tuesday found two pickup trucks carrying 120 dogs stuffed into sacks near the Thai border with Laos.
He says locals tipped them off and a 24-year-old Thai and 23-year-old Vietnamese confessed they were hired to transport the canines across Laos to Vietnam.
Police said 31 dogs were dead. The rest will be sent to a shelter where more than 1,800 dogs rescued in Nakhon Phanom province in mid-August also were taken.