An occurrence of inclined heterolithic stratification (IHS) is described from a tidal point bar in a 40-m-deep distributary of the macrotidai, Han River delta, Korea. The channel bank demonstrates a convex-upward profile with intermittent presence or wave-formed scarps and terraces near the low-water level. The vertical succession of IHS is approximately 25 m thick and dips into the channel with angles reaching up to $14^{circ}C$. The IHS overlies 15 m of trough cross-bedded sand deposited in the channel bottom. Even though the channel as a whole is ebb dominated, the preserved cross bedding is predominantly flood directed because the mutually evasive nature of the ebb and flood currents causes the point bar surface to be flood dominated. The IHS itself consists of inter-stratified fine sand, sandy silt, and silt with an fining-upward textural trend. Seasonal discharge variations of the Han River are not obvious in the deposits, because tile large size, distal location, and energetic tidal environment of the studied channel reduces the impart of river-stage fluctuations.