In this paper a model of linear isostatic gravity has been shown in the South China Sea. By means of resolving a stochastic integral equation, a compensating density, which is corresponding to the topographic masses of unit volume, has been established. By calculation, the average depth of the mantle bottom under the South China Sea is 450 km and the depth of one of the interfaces within the layer B is 250 km. The depression areas of the South China Sea are caused by the surplus of the compensation in the depth between 450 and 560 km. The compensating and isostatic gravity anomalies have been resolved, and a geological interpretation has been made. In this paper a model of linear isostatic gravity has been shown in the South China Sea. By means of resolving a stochastic integral equation, a compensating density, which is corresponding to the topographic masses of the unit volume, has been established. By calculation, the average depth of the mantle bottom under the South China Sea is 450 km and the depth of one of the interfaces within the layer B is 250 km. The depression areas of the South China Sea are caused by the surplus of the compensation in the depth between 450 and 560 km. The compensating and isostatic gravity anomalies have been resolved, and a geological interpretation has been made.