The Penghu or Pescadores Islands are an archipelago of 90 islands and islets in the Taiwan Strait, located approximately 50 km (31 mi) west of the main island of Taiwan across the Penghu Channel, covering an area of 141 square kilometers (54 sq mi). 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 Taiwan Strait is a 180-kilometer -wide strait separating the island of Taiwan and Asian continent. The strait is part of the South China Sea and connects to the East China Sea to the north. The narrowest part is 130 km wide.