Abstract：Based on geological survey and measured profiles, the authors carried out a detailed study and classification of the Neogene strata distributed in the Yushe area of Shanxi Province. ESR dating combined with biostratigraphic and Paleomagnetic dating of the Neogene strata in the study area revealed the stratigraphic sequence as follows (in descending order): Upper Pliocene Mazegou Formation, Lower Pliocene Gaozhuang Formation and Miocene Mahui Formation. Based on the measured section, the authors divided the fluvio-lacustrine facies sediments of the three formations into 37 layers, with the total thickness being 446.5m. It is obvious from the ESR dating that the Mazegou Formation (2.50～3.04Ma), the Gaozhuang Formation (3.25～5.25Ma) and the Mahui Formation (5.30～13.10Ma) should belong respectively to Late Pliocene, Early Pliocene and Late Miocene.