The Punta del Este Basin is part of the set of aborted rifts perpendicular to the Atlantic continental margin that develops in the offshore areas of Argentina and Uruguay. The objective of the present work was the identification and characterization of the seismic facies, facies associations, depositional systems tracts and depositional sequences in the sedimentary interval assigned to the Eocene in the Punta del Este Basin. The database included approximately 6,000 kilometers of 2D seismic sections, acquired in exploratory surveys of the years 2007 and 2008. Sequence stratigraphy was used as a basin analysis method. Work sequence herein followed included the recognition of stacking patterns and/or stratal terminations, the definition of genetically significant stratigraphic surfaces and based on these aspects the identification of systems tracts and depositional sequences. For the sedimentary interval studied, three depositional sequences were identified. The basal sequence is composed of four tracts of depositional systems including deposits of forced regression, normal regression (lowstand and highstand) and transgressive deposits. The intermediate sequence preserves only the register of normal lowstand regression deposits. In the third sequence, a tract of depositational systems transgressive is recognized at the base, while deposits of forced regression are observed towards the top of the sequence.