Raman spectroscopy, a preeminent analytical technique, has been extensively utilized across various disciplines. Nevertheless, the common Raman spectroscopic technique is difficult to measure and identify the inner components of solid materials, and can not achieve their longitudinal structure. Spatially offset Raman spectroscopy (SORS), an innovative offshoot of Raman spectroscopy, has garnered increasing attention from researchers due to its exceptional ability to non-destructively analyze the internal structures and components of samples. This review systematically examines the recent advancements in SORS technology, elucidating its underlying principles. It also introduces the Monte Carlo method as a crucial tool in exploring the fundamental principles of SORS in relevant studies and summarizes the commonly employed optical configurations of SORS. Further, this review highlights the investigations conducted on the applications of SORS technology in various fields, including biological tissues, pharmaceuticals, foods, as well as cultural relics and artworks. Those illustrative case studies demonstrate the practical application effects of SORS technology in non-destructive testing, compositional analysis, and structural dissection, emphasizing its significant value in these associated fields. Finally, this review provides an outlook on the future application prospects of SORS technology, taking into account its unique advantages and the current challenges. With continuing technological advancements and improvements, SORS technology is expected to play an important role in many more fields, offering robust support for scientific research and practical applications.