By the end of 2012 to a population of 677,020 people in Penghu attracts a large number of visitors each year, from Taiwan and abroad. Penghu Islands, located between mainland China and Taiwan, the Taiwan Strait, Taiwan is composed of 90 islands, of 126.864 square kilometers (Penghu) island the only island county, rich in natural resources, water landscape, the unique basalt varied terrain, blue the sea, the beach and the unique shape shell stone Shanghai and other rich marine ecological resources. With such a wealth of natural conditions (marine ecology, flora and fauna, the beach, intertidal zone, outlying islands’, unique basalt geology type), humanities tourism resources (agricultural and fishing villages, military dependents' villages, temples, historical and cultural monuments). It is suitable for the development of the sea-based recreational sports.