The South China Sea (SCS) is a marginal sea off shore Southeast Asia. Based on magnetic study, oceanic crust has been suggested in the northernmost SCS. However, the crustal structure of the northernmost SCS was poorly known. To elaborate the crustal structures in the northernmost SCS and off southwest Taiwan, we have analyzed 20 multi-channel seismic profiles of the region. We have also performed gravity modeling to understand the Moho depth variation. The volcanic basement deepens southeastwards while the Moho depth shoals southeastwards. Except for the continental margin, the northernmost SCS can be divided into three tectonic regions: the disturbed and undisturbed oceanic crust (8-12 km thick) in the southwest, a trapped oceanic crust (8 km thick) between the Luzon-Ryukyu Transform Plate Boundary (LRTPB) and Formosa Canyon, and the area to the north of the Formosa Canyon which has the thickest sediments. Instead of faulting, the sediments across the LRTPB have only displayed differential subsidence offset of about 0.5-1 s in the northeast side, indicating that the LRTPB is no longer active. The gravity modeling has shown a relatively thin crust beneath the LRTPB, demonstrating the sheared zone character along the LRTPB. However, probably because of post-spreading volcanism, only the transtension-shearing phenomenon of volcanic basement in the northwest and southeast ends of the LRTPB can be observed. These two basement-fractured sites coincide with low gravity anomalies. Intensive erosion has prevailed over the whole channel of the Formosa Canyon.