An excavating implement adapted to be pulled behind a vehicle to form a ditch or trench. The implement includes a cutting trough for cutting through soil and a soil removing structure mounted with and extending into the cutting trough for receiving soil from the trough. The soil removing structure forms a passageway for soil to pass laterally beyond the cutting trough so that soil may be removed from the trough while the trough is cutting. A depth control structure controls the depth at which the cutting trough cuts through the soil, thereby controlling the depth of the ditch made by the apparatus.