A latest non-carbonate marine sediment is discovered recently at the Qumiba cross-section, which is located at the northwestern flank of the Zhepure Shan Syncline, western Tingri, southern Tibet (over 100 km north to Mt. Qomolangma). It is different from the underlying blocky limestones, and is named as the Pengqu Formation , which is subdivided into two members: the Enba Member at the lower part, and the Zhaguo Member at the upper part. It is conformable with the underlying Zhepure Formation (or Zongpu Formation in Gamba), and unconformable with the overlying Quaternary gravels. The nannofossils NP15 - 16 and NP20 and foraminiferal fossils show that the stratum can be dated as the early Lutetian to Priabonian (ca. 34 Ma) , which means that the marine sedimentary history in southern Tibet ended at ca. 34 Ma. The non-carbonate sediment, totalling 180 m in thickness, is composed of grey and purple shale, fine lithoclastic sandstone and siltstone that vary in fossil, lithology and sedimentary facies from the analogues in Gamba. Its sedimentary lithology, structures, and cyclic features indicate that it could have been deposited in a delta in a remnant sea. The palaeo-com-munities and ecology of the nannofossils and foraminiferal fossils demonstrate that the remnant eastern Tethys Sea had been broadly open to east in southern Tibet during the time. The above description and explanation provide us with a new light in the interpretation of the last closure time and way of the Neo-Tethys Ocean. The sequence of the closure may be interpreted as follows: (1) Hazara - Zanskar of northern Pakistan and northwestern India at the earliest Lutetian; (2) Zhongba - Tingri (and Gamba) at the terminal Priabonian; (3)Tarim Gulf-Indo-Burmese Range - Andaman Island Arc at the terminal Oligocene; and (4) the Katawaz remnant basin at the terminal early Miocene.