Some suggest that this Ushioni was an incarnation of Susanoo (a deity in Japanese mythology) since he had a nickname of Gozu-tenno (a deity said to be the Indian god Gavagriva) and a wild characteristic like Ushioni.
この牛鬼を、牛頭天王の異名と牛鬼のように荒々しい性格を持つスサノオの化身とする説もある。