Abundant resources can be spotted in Matsu, including marine, ecological and war relics. Fishing was the main economy in historical times; now migrant birds are the big attraction to both the locals and tourists. Terns of various sorts, in particular Chinese Crested Terns are often attractions to seasonal tourists. Plants like Matsu Lycoris radiates are unique and not commonly found elsewhere. These are all unique of Matsu. Mingdong architectural culture and military tunnels record the history of the last century. The military underground tunnels have become a characteristic part of black tourism. As war relics they are not only important for the local, but also for the globe as they symbolize the Cold War.

Matsu is mainly made of granite, with the exception of Dongying mainly composed of diorite and Siju composed of rhyolite. These plutonic rocks manifest a body of intrusive igneous rock with various influence of SiO2. These rocks have been through erosion and weathering, and displayed the diversity of the landscape, including the magnificent crags and cliffs, sea trenches, sea arches, sea stacks and caves. All reflect the power of marine processes.