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Pengpeng Beach is located in Basha Township, situated between Niauyu and Yuanbei Islands. Its formation is due to ocean currents carrying sand from the original Jibei Island, Niaoyu, and Yuanbei areas to the sea outside Niaoyu, gradually depositing as natural sandbars. In 1986, the storm surge generated by Typhoon Wayne intensified the accumulation, transforming it into a beach islet that remains permanently above high tide. Over time, the continuous accumulation has connected its southern tip to Niaoyu, creating a shallow wading passage during low tide. Pengpeng Beach features a narrow, elongated shape composed of white coral fragments, shells, and quartz. Its tail end sways with tides and currents, appearing from afar like a white dragon moving its tail in the sea—thus it is also known as "Huo Long Tan" (Living Dragon Beach). A variety of water activities are available there, including snorkeling, banana boat rides, jet skis, "transparent canoes," and "stand-up paddleboarding (SUP)" blending kayaking and surfing, ensuring unforgettable experiences. Beyond recreational options, Pengpeng Beach functions as an ecological conservation area. From April to October, numerous terns—primarily red terns and frigatebirds—breed and inhabit the area. Accordingly, the government has designated three-quarters of the sandbar as a seabird sanctuary, prohibiting visitor access to protect the natural ecosystem.