During the Pleistocene, the western Qaidam Basin has largely experienced strong structural reconstruction and strong erosion. First, the eroded thickness of Neogene strata was restored approximately by the stratigraphic profile comparison method and plane trend surface restoring method; then, accurate calculation of erosion was recovered using vitrinite reflectance, and the erosion that was restored by the trend surface restoring method was corrected; finally, a distribution map of cumulative erosion was produced. This study marks an important achievement in that one of the most important parameters of basin tectonic evolution, sedimentary evolution, and oil and gas accumulation history has been obtained, and that a basic geological problem has been solved in the Qaidam Basin. The areas with high erosion and low erosion are shown in the map and a close relation between the distribution of oil and gas fields and erosion was recognized. Large and medium oil and gas fields are mainly distributed in areas with medium and low erosion. It is difficult to form large-scale oil and gas accumulation in areas in which erosion is more than 2000 m. The mechanism of the relation between oil and gas distribution and erosion is explained. This study will be of use in predicting the distribution of oil and gas.