Combined analyses of deep tow magnetic anomalies and International Ocean Discovery Program Expedition 349 cores show that initial seafloor spreading started around 33 Ma in the northeastern South China Sea (SCS), but varied slightly by 1-2 Myr along the northern continent-ocean boundary (COB). A southward ridge jump of 20 km occurred around 23.6 Ma in the East Subbasin; this timing also slightly varied along the ridge and was coeval to the onset of seafloor spreading in the Southwest Subbasin, which propagated for about 400 km southwestward from 23.6 to 21.5 Ma. The terminal age of seafloor spreading is 15 Ma in the East Subbasin and 16 Ma in the Southwest Subbasin. The full spreading rate in the East Subbasin varied largely from 20 to 80 km/Myr, but mostly decreased with time except for the period between 26.0 Ma and the ridge jump (23.6 Ma), within which the rate was the fastest at 70 km/ Myr on average. The spreading rates are not correlated, in most cases, to magnetic anomaly amplitudes that reflect basement magnetization contrasts. Shipboard magnetic measurements reveal at least one magnetic reversal in the top 100 m of basaltic layers, in addition to large vertical intensity variations. These complexities are caused by late-stage lava flows that are magnetized in a different polarity from the primary basaltic layer emplaced during the main phase of crustal accretion. Deep tow magnetic modeling also reveals this smearing in basement magnetizations by incorporating a contamination coefficient of 0.5, which partly alleviates the problem of assuming a magnetic blocking model of constant thickness and

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Continental rupturing process and related dynamics on the onset of seafloor spreading remain poorly understood in the opening of the South China Sea. To constrain the timing and cause of major tectonic events, we focus on the rifting-to-drifting transition of the Southwest Subbasin, which has very wide extended continental margins. By carefully interpreting rifting structures and carbonate platforms and reefs, we distinguished two major unconformities, i.e., the breakup unconformity (BRU) and the mid-Miocene unconformity, in the two conjugate margins of the Southwest Subbasin. The age of the BRU in our study area is near the Oligocene/Miocene boundary (*23 Ma). Pre-stack depth migration of a recently acquired multichannel reflection seismic profile reveals complex structures and strong lateral velocity variations associated with a 3.5 km thick syn-rifting sequence developed right at the continent-ocean boundary (COB) of the Southwest Subbasin. This syn-rifting sequence is bounded landwards by a large seaward dipping fault, and tapers out seawards. An erosional truncation, which represents the mid-Miocene unconformity landwards but the older breakup unconformity on the seaward side, occurred at the top of this sequence. The overall transitional deformation style from the rifting to drifting suggests a successive episode of rifting, faulting, compression, tilting, and erosion at the COB during the crustal thinning and mantle upwelling. Localized thick syn-rifting deposition and early deposition beneath the BRU in the oceanic domain exist only at the seaward concave part of the COB, indicating discrete rifting and seafloor spreading prior to the buildup of a unified spreading center for the entire subbasin.

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