Thermal structures of three deep seismic profiles in the continental margin in the northern South China Sea are calculated, their “thermal” lithospheric thicknesses are evaluated based on the basalt dry solidus, and their rheological structures are evaluated with linear frictional failure criterion and power-law creep equation. “Thermal” lithosphere is about 90 km in thickness in shelf area, and thins toward the slope, lowers to 60-65 km in the lower slope, ocean crust and Xisha Trough. In the mid-west of the studied area, the lithospheric rheological structure in shelf area and Xisha Islands is of four layers: brittle, ductile, brittle and ductile. Because of uprising of heat mantle and thinning of crust and lithosphere in Xisha Trough, the bottom of the upper brittle layer is only buried at 16 km. In the eastern area, the bottom of the upper brittle layer in the north is buried at 20 km or so, while in lower slope and ocean crust, the rheological structure is of two layers of brittle and ductile, and c Thermal structures of three deep seismic profiles in the continental margin in the northern South China Sea are calculated, their “thermal ” lithospheric thicknesses are evaluated based on the basalt dry solidus, and their rheological structures are evaluated with linear frictional failure criterion and power -law creep equation. “Thermal ” lithosphere is about 90 km in thickness in shelf area, and thins toward the slope, lowers to 60-65 km in the lower slope, ocean crust and Xisha Trough. In the mid-west of the studied area, the lithospheric rheological structure in shelf area and Xisha Islands is four layers: brittle, ductile, brittle and ductile. Because ofrising of heat mantle and thinning of crust and lithosphere in Xisha Trough, the bottom of the upper brittle layer is only buried at 16 km. In the eastern area, the bottom of the upper brittle layer in the north is buried at 20 km or so, while in lower slope and ocean crust, the rheological structure is of two layers of bri ttle and ductile, and c