Abstract: Current advancements in the suitability assessment of offshore CO₂ geological sequestration and source-sink matching research are comprehensively reviewed. An analysis of potential reservoirs and geological conditions for offshore CO₂ sequestration is presented, focusing on the suitability of major sedimentary basins in China's offshore areas and the methods for calculating their storage capacity. The fundamental principles of source-sink matching are introduced, along with a summary of relevant domestic and international case studies and matching schemes. It is emphasized that future research should concentrate on enhancing geological data and evaluation systems, optimizing cross-regional carbon source and sink matching strategies, and promoting large-scale applications of offshore sequestration technologies through policy support and economic incentives, thus providing the theoretical basis and technical support necessary for achieving carbon peaking and carbon neutrality goals.