One of the most impressive military sites is the abandoned Iron Fort, a rocky strip of coral jutting out over the sea and hollowed out to house Matsu's amphibious forces. Visitors are allowed to enter and have a look at the spartan living quarters of the soldiers who once lived there.
Be sure to look out over the ocean through sniper slots. Gruesome stories are told by Matsu residents of how the Mainland's frogmen would sneak inside the fort at night, slit the throats of the Taiwanese guards on duty and carry back an ear to show their comrades.