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The Penghu (ˈpʌŋˈhuː, Hokkien POJ: Phîn-ô͘ or Phên-ô͘ ) or Pescadores Islands are an archipelago of 90 islands and islets in the Taiwan Strait, located approximately west from the main island of Taiwan across the Penghu Channel, covering an area of . The archipelago collectively forms Penghu County of Taiwan and is the smallest county of Taiwan. The largest city is Magong, located on the largest island, which is also named Magong. The Penghu islands first appear in the historical record during the Tang dynasty and were inhabited by Chinese people by the Southern Song dynasty, during which they were attached to Jinjiang County of Fujian. The archipelago was formally incorporated as an administrative unit of China in 1281 under Tong'an County of Jiangzhe Province during the Yuan dynasty. It continued to be controlled by Imperial China with brief European occupations by the Dutch (1622–1624) and French (1885), until it was ceded to the Japanese Empire in 1895. Since the end of World War II, Penghu has been governed by the Republic of China (ROC). Under the terms of the Sino-American Mutual Defense Treaty and the subsequent Taiwan Relations Act between the ROC and the United States, Penghu is defined and geographically acknowledged as part of Taiwan. Penghu Islands rely solely on sea and air transportation, with air transport taking a significant part for outside access. The islands are served by three local domestic airports: Penghu Airport, Qimei Airport, and Wang-an Airport. The Penghu National Scenic Area comprises most of the islands and islets of the archipelago, it is also renowned for its unique natural feature of columnar basalt landscape. Tourism is one of the main sources of income to the county. The "Penghu" islands were mentioned in a series of poems during the Tang dynasty (618–907). During the Song dynasty (960–1279), it was mentioned that during the Tang period, "Pinghu" barbarians from beyond Quanzhou laid siege to Fuzhou, now the capital of Fujian Province.

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