Abstract: Integrated analysis and study have been made according to the regional distribution and sedimentary facies of the Wutong quartz sandstone and underlying strata, coupled with the assemblages of fossil plants, spores, ostracod and brachiopods. The author considers that this formation is a Late Devonian-Early Carboniferous diachronous lithostratigraphic unit. Its formation is closely related to the northeastward invasion of sea water along the lower Yangtze depression and constant expansion of the transgression extent since the Late Devonian.