Based on the latest seismic and geological data, tectonic subsidence of three seismic lines in the deepwater area of Pearl River Mouth Basin (PRMB), the northern South China Sea (SCS), is calculated. The result shows that the rifting process of study area is different from the typical passive continental margin basin. Although the seafloor spreading of SCS initiated at 32 Ma, the tectonic subsidence rate does not decrease but increases instead, and then decreases at about 23 Ma, which indicates that the rifting continued after the onset of seafloor spreading until about 23 Ma. The formation thickness exhibits the same phenomenon, that is the syn-rift stage prolonged and the post-rift thermal subsidence delayed. The formation mechanisms are supposed to be three: (1) the lithospheric rigidity of the northern SCS is weak and its ductility is relatively strong, which delayed the strain relaxation resulting from the seafloor spreading; (2) the differential layered independent extension of the lithosphere may be one reason for the delay of post-rift stage; and (3) the southward transition of SCS spreading ridge during 24 to 21 Ma and the corresponding acceleration of seafloor spreading rate then triggered the initiation of large-scale thermal subsidence in the study area at about 23 Ma. Based on the latest seismic and geological data, tectonic subsidence of three seismic lines in the deepwater area of ​​Pearl River Mouth Basin (PRMB), the northern South China Sea (SCS), is calculated. The result shows that the rifting process of study area Although the seafloor spreading of SCS initiated at 32 Ma, the tectonic subsidence rate does not decrease but increases instead, and then decreases at about 23 Ma, which indicates that the rifting continued after the onset of The formation thickness exhibits the same phenomenon, that is the syn-rift stage prolonged and the post-rift thermal subsidence delayed. The formation mechanisms are supposed to be three: (1) the lithospheric rigidity of the northern SCS is weak and its ductility is relatively strong, which delayed the strain relaxation resulting from the sea floor spreading; (2) the differential layered independent extension of t (3) the southward transition of SCS spreading ridge during 24 to 21 Ma and the corresponding acceleration of seafloor spreading rate then triggered the initiation of large-scale thermal subsidence in the study area at about 23 Ma.