The Penghu islands are located at 23° 30′ N and composed of ninety islands and islets. Unique sunshine, blue sky, clear sea, and golden beaches outline the charming and varied scenery of Gaillardia Island. In Penghu, the unique natural environment breeds rich and diverse ecological resources, especially columns of basalt, known as the world-class landscape. In addition to an important place for bird watching, the columns of basalt are acclaimed internationally as the God’s Stone Sculpture Garden. Moreover, Penghu has had more than 700 years of history so far. The historic sites and buildings have been created for the religion and culture formed from the temples as a center in each village. The local custom is reflected from well-preserved historic residences, important traditional settlements, and the cultural landscape of fishing weirs, one of the Potential World Heritage Sites in Taiwan. The festivals and events in Penghu for the whole year start with an exciting turtle-granting contest on the Lantern Festival. After that, there are the most remarkable Penghu International Fireworks Festival in spring and summer, the appealing Penghu Beach Party Carnival in the summertime, and a sporting tour for relaxation in autumn and winter. In the end of a year, an extensive cultural tour of the countryside is undertaken. The government agencies continue to plan and develop a series of splendid festivals and events, and are committed to seeking innovation and transformation. By combining local cultural features and environmental resources, the beautiful and diverse scenery of nature and culture in Penghu is promoted to attract tourists, stimulate industrial development, and create value of the city brand.