The aim of this paper is to address an often-overlooked topic in Southern Min tonology: neutral tone. We show that the tone sandhi domain in Southern Min is not always isomorphic with an XP in syntax or a phonological phrase. In fact, this domain may be smaller than what has been predicted, as evidenced in the phrase-final functional morphemes as well as in the rhythmic effect. We propose that the tone sandhi domain in Southern Min is defined by a constituent Tone Sandhi Domain (TSD, τ) between the p-phrase and the p-word. A TSD is required to bear a final prominence, and only a p-word, mapped from a contentive or focused element in syntax, can be a “prominence-bearing unit.”