Philippine Sea Plate(PSP) is a unique minor plate close to China mainland. Except for the complicated southern part, the tectonic boundaries of the PSP are clear, most of which consist of trenches. However, it is hard to divide the plate into the secondary even three-level units. Based on the research in the recent years and referring to block tectonic theory with the principals of unitary geophysical field, similar crustal structure and organic genesis, the PSP is partitioned into three units with different evolutionary history, i. e. West Philippine Sea Block (WPSB), Shikoku-Parece Vela Block (SPB) and Izu-Bonin-Mariana Block (IBMB). The WPSB consists of two major parts ,Cenozoic oceanic basin(west Philippine Basin)which was opened between two opposed subduction zones,rotated clockwise to the present place and culminated at ca. 30 Ma, and Cretaceous oceanic basin consisting of Daito Basin and ridge province, Huatung Basin, Palau Basin and ophiolite of Luzon arc. The SPB can be divided further into Shikoku Basin and Parece Vela Basin by the Sofugan Fault. The IBMB displays the different geological features in the south and north of the Bonin(Ogasawara) Plateau.