Gilbert & Ellice Islands are formed from two groups of islands in the Pacific Ocean.

Originally the mail service to the Islands was ad hoc, depending on which ships were calling at the various islands. A regular service began in 1911.

Edward VII postage stamps of Fiji were overprinted GILBERT & ELLICE PROTECTORATE and put on sale on 1 January of that year, followed in March by a set of four stamps depicting a Pandanus tree.