Matsu is a term that can refer to various subjects, but it is often associated with the Matsu Islands, a group of islands located off the southwestern coast of Taiwan. These islands are known for their beautiful landscapes, rich history, and unique culture. The Matsu Islands are popular for their scenic beaches, traditional fishing villages, and historical sites, including military fortifications from past conflicts. In addition to the islands, Matsu can also refer to Matsu, the goddess of the sea in Chinese mythology. She is revered by fishermen and sailors for her protective qualities and is often worshipped in coastal communities. Temples dedicated to Matsu can be found in various regions, reflecting her significance in maritime culture.