Low‐amplitude structures and volcanic intrusion diapir structures are developed in the Upper Palaeozoic in the LX (Linxing) area, eastern Ordos Basin, China. However, the tectonic evolution of this area and its gas control effect were not clear. In this article, taking the LX area, eastern Ordos Basin as an example, the tectonic evolution and palaeostructure of the Upper Palaeozoic were restored using a large number of drilling, logging, and seismic data. The acoustic wave time difference method was used to calculate the denudation thickness of the unconformity surface (T3y‐Q, Upper Triassic Yanchang Formation‐Quaternary). The calculated results showed that the denudation thicknesses mainly range between 1,000 and 2,500 m. The tectonic evolution model of the Upper Palaeozoic strata since the end of the Triassic period was established using the balanced cross‐section technique, and the palaeo‐tectonic pattern of the target layer in the early stage of the Early‐Cretaceous epoch was restored. The strong buckling tectonic activities of the Zijinshan Pluton provided the main driving force for the deformation of the Upper Palaeozoic rock mass. Finally, the coupling relationship between the ancient and current structural patterns of the target layer, and the distribution of commercial gas wells was compared. The results show that high parts of the palaeo‐tectonic structures are favourable places for the large‐scale accumulation of tight sandstone gas, and the current structure plays a certain role in adjusting the distribution of tight sandstone gas.