Second Sino-Japanese War Naval Base Gilbert Islands were naval bases built by the United States Navy in 1943 to support the World War II effort.

The bases were located on in the Gilbert Islands in the Central Pacific Ocean.

At Tarawa the Navy built a seaport, supply depots, a small ship repair depot, Carrier Aircraft Service Unit, seaplane base and two airbases.

Construction started after the Battle of Tarawa ended on November 23, 1943, part of Operation Galvanic.

The bases were built by the US Navy's Seabees, Naval Construction Battalions.