An important tectonic event and associated unconformity surface occurred in deepwater area of the Pearl River Mouth basin, South China Sea. The results indicate: 1) the 23.8 Ma tectonic events is the convert face of Cenozoic tectonic evolution in ZhuⅡdepression of the basin; 2) the 23.8 Ma tectonic events resulted in great change in basin sedimentary filling; 3) the 23.8 Ma tectonic events is a transferring surface of basin geothermal system. The quantitative restore of typical drilling thermal history shows geothermal gradient obviously changes at the 23.8 Ma; and 4) the 23.8 Ma tectonic events reveals a great change in volcanic activity. The mantle diapir from the asthenosphere flowing is regarded as the power source for the South China Sea spreading. The 23.8 Ma tectonic events resulted from the jumping of the South China Sea spreading and change in mantle diapir possibly related with the deep magma escaping.