松島 (Matsushima) is a scenic coastal area located in Miyagi Prefecture, Japan. It is famous for its stunning bay, which features over 200 small islands covered with pine trees. The beauty of these islands has earned Matsushima a spot among Japan's three most scenic views, known as Nihon Sankei. Visitors to Matsushima can enjoy various activities, including boat tours that provide a closer look at the islands. The area is also home to historical sites, such as Zuigan-ji, a renowned Zen temple. Matsushima's picturesque landscape and cultural significance make it a popular destination for tourists.