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Penghu is located in the middle of Taiwan Strait, towards the south, it faces Taiwan to the East and Fukien province (China) to the west. It is the only island county of Taiwan. The Penghu archipelagoes scatter all over the ocean between north latitude 23o 12’; to 23o 47’ and east longitude 119o 19’ to 119o 43’ with extending around 60km north to south, 40km west to east. When the time of tides come, it is estimated of 90 isles with around 127.9636 square kilometers of large. In which, there are 10 main geosites located among islets of Penghu archipelago with Jibei situated in the north; Cimei, Dongjiyu and Dongyupingyu situated in the south; Siaomenyu,Tongpan, Huayu and Wangan located in the west and to the east are Yuanbei, Kuebishan and Dongjiyu.  

The main geological feature of the Penghu archipelago is basalt, and there are many kinds of strange pillar shaped basalt “joint” formations. The appearances of the most fabulous and high varied basalt formations are found in South sea recreation area which includes Tongpanyu, Hujingyu, Wangan Township and Cimei Township. In which, Tongpanyu and Hujingyu are both known for their abundant geological features and Penghu’s basalt’s beauty can be seen in the nicknames for Tongpan island – Yellowstone Park on the Sea.

To the north, the entire Jibeiyu of Penghu North Sea is large 3.1km2 in area, with a coastline of 13km; it is the largest island on the North Sea, and also a tourists’ favorite spot. The "Sand Beach Beak" located in the southwest of Jibei Island draws a white sand beach extending 800m, mainly composed of corals and shell fragments that were shipped to shore by the sea; it is a spectacular sight when looked down from the air. In the center is located the Penghu Island Recreation Area which includes Magong Island, Pengnan area, Xiyu Township, Baisha Township and Hushi Township. The area is known as the "laid-back fishermen's island”.