The Matsu Islands, officially Lienchiang County, are an archipelago of 36 islands and islets in the East China Sea governed by the Republic of China (Taiwan), situated alongside the southeastern coast of mainland China. The archipelago forms the smallest county in the ROC-controlled territories by area and population, as well as one of two counties that is a part of the nominal Fuchien Province.

Fuchien Province, also romanized as Fujian and rendered as Fukien, is a nominal province of the Republic of China without formal administrative function. It includes three small archipelagos off the coast of the Fujian Province of the People's Republic of China, namely the Matsu Islands, which make up Lienchiang County, and the Wuqiu Islands and Kinmen Islands, which make up Kinmen County. The seat of the administrative centre is Jincheng Township of Kinmen County which serves as its de facto capital. The province is also known as the Golden Horse, after the literal reading of the Chinese character abbreviation for "Kinmen-Matsu".