The accretionary prism along the Manila trench is part of the transition from the collision of the Eurasian continental plate with the Luzon arc (to the north) to the normal subduction of the South China Sea plate (to the south)(McIntosh et al., 2013; Hsu et al., 2004). Currently, the Philippine Sea Plate and the Eurasian plate converge at a rate of 7-8 cm/yr in a N4W direction (Yu et al., 1997). In SW Taiwan the GPS vectors with respect to the Eurasian plate show a SW direction of convergence (Fig. 1). The prism is well known onshore, because it gave origin to the fault-bend fold concept (Suppe and Namson, 1979) and the coulomb wedge classical model of deformation of prisms (Davis, Suppe, and Dahlen 1983). However, offshore, the kinematics and structural deformation interpretation has been limited because of the quality of the seismic data, and the occurrence of various seismic signatures interpreted as blocks of basement embedded into the deformation (Armada et al., 2020). It is clear that the development of the accretionary prism onshore to offshore changes, due to the described crustal variation. In the continent collision prism, Yu and Hong (2006) interpret the decreasing size of the Penghu canyon to the north, interpreted in 2D multichannel seismic data, as the pinchout of a foreland basin, offshore SW Taiwan. Li et al. (2007) determine a variable nature of the accreted terranes across the Manila Trench. Lin et al. (2008) described the tectonic features of the accretionary prism SW of Taiwan, as an overriding wedge on top of a rifting margin. In the normal subduction segment, Hayes and Lewis (1985) define the Manila trench along Luzon, Phillipines, as  a well-developed prism, 4.5km deep Cenozoic forearc basin and a volcanic arc, where deformation in the frontal prism detaches at the contact between pelagic and turbidite deposits. Armada et al., (2020) display 2D multichannel seismic data, identifying the seismic character of the accretionary prism close to the Luzon island. Hayes and Lewis (1984) display 2D seismic lines across this part of the Manila trench, where growth strata in the interpreted basins is clear and not taken into account for a structural interpretation. Li et al. (2015) publish a stratigraphic framework of the South China Sea, that could be used to relate the deformed units and to give a kinematic interpretation. Finally, Han et al., (2025) have found a relation of geological features with temperature changes, a parameter that could complement our seismic interpretation.