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The biostratigraphy and sedimentological evolution of the Tournaisian–Viséan (T–V) transitional strata in South China (Guangxi) have been investigated. The sediments were deposited on a carbonate platform and in slope and basinal environments. In the T–V transitional strata, six foraminiferal associations have been distinguished which allow correlation between the shallow and deep water deposits. A careful examination of the evolutionary stages of the foraminifer Eoparastaffella provides a more accurate criterion for the definition of the T–V boundary, but does not significantly modify the historical one. The distinction of two morphotypes is based on the elevation of the last whorl and the peripheral outline. Tournaisian specimens of Eoparastaffella have a well rounded periphery (morphotype 1) contrasting with the subangular periphery of younger Viséan specimens (morphotype 2). A coefficient can be deduced from simple biometric measurements for more precisely defining the T–V boundary. The sequence stratigraphy of the T–V strata in South China has been reconstructed by combining biostratigraphical and sedimentological data. It allowed the correlation of the T–V transitional strata between the platform area and the slope and basinal locations. Late Tournaisian strata were deposited during a highstand systems tract. Near the end of the Tournaisian, a major drop in relative sea-level led to the development of an unconformity in the platform area. Lowstand deposits formed during latest Tournaisian time in the basin where a detailed biostratigraphic framework has been devised. Sediments deposited during the ensuing transgressive systems tract overlie the late Tournaisian highstand sediments in the platform area and the latest Tournaisian lowstand deposits in the basin. A major drop in relative sea-level near the end of the Tournaisian has been recognized worldwide. Therefore, the possibility of using the sequence stratigraphy of the T–V strata in South China for worldwide correlations should be investigated. © 1997 John Wiley & Sons, Ltd.