Detailed photoclinometric profiles across 125 erosional features and 141 grabens in the western equatorial region of Mars indicate the presence of three discontinuities within the shallow crust. Pits, troughs, and wall valleys (tributary canyons) within Noctis Labyrinthus and Valles Marineris and escarpments within the fretted terrain of Sacra Fossae and Kasei Valles show distinct erosional base levels at depths of 0.3–0.6 km, 1 km, and 2–3 km. The shallowest discontinuity corresponds to thickness estimates for the ridged plains unit in this region, and thus the discontinuity probably is the contact between a sequence of layered rock making up this unit and the underlying megaregolith. The 1-km discontinuity is reflected in the base levels of erosion of all the features studied, and it may correspond to the base of the proposed layer of ground ice. Model calculations using photoclinometric profiles of simple grabens (corrected for the effects of mass wasting) and the 60° dip of bounding faults (measured from the exposed traces of faults on trough walls) show that graben-bounding faults consistently intersect at the mechanical discontinuity at about 1 km depth. This discontinuity may represent an interface between ice-laden and dry regolith, ice-laden and water-laden regolith, or pristine and cemented regolith. A correlation between wall valley head depth and local thickness of the faulted layer suggests that the 1-km discontinuity also controlled the depth of the heads of sapping canyons. There is no apparent relation between the pit and trough depths and the local thickness of the faulted layer, which can be explained if pits and troughs developed by subsidence into underlying tension cracks that disrupted the 1-km discontinuity. The data do suggest, however, that erosion of shallow pits and troughs was influenced by the 1-km discontinuity. The third discontinuity, at a depth of 2–3 km, corresponds to the proposed base of the Martian megaregolith and is probably the interface between overlying, ejected breccia and in situ, fractured basement rocks.