This paper discusses the characteristics of coal accumulation of transfor-extensional basins in linearfracture zones on the basis of an analysis of tectonic evolution and sequence stratigraphy in the Meihekou basin.Coal accumulation of the basin occurred mainly in the accelerated rifting period of the transtentional regime and inthe late period of tectonic transformation of the transpressional regime. In the former period, swamps developed inshallow lakes. The thickness of coal seams was controlled by the activity of fault block. Thick coal was formed in adownfaulted trough. In the latter period, swamps developed in a braided fan delta plain. The coal seams are thin andhave poor lateral continuity. The thickness of coal seams was controlled by the migration of water channels in thebraided plain.