Matsu is easily accesible flying from Taipei Songshan airport and move between some of the main islands with different ferries
Although Matsu is pretty close to China (indeed, it can be seen from some of the islands) it belongs to Taiwan. Is a strong military point for the Taiwanese army and you can see bases all around 
Said that, the government is trying to make the archipelago more touristic and it counts with several hostels in the small towns scattered through the islands
Matsu is famous for its Kaoliang, so you have the opportunity to get a good souvenir for your liver
Quick tip for the photographers out there, prepare your tripod for some goods sunsets and don’t forget to visit in Kinmen the world tallest Matsu statue in the world which is beautifully illuminated during the night!
