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The dim and profound Wusha Tunnels, also known as the Wusha Northern Sea Tunnels, have a tunnel length of approximately 550 meters and a width of about 9 to 15 meters. Construction of this tunnel, along with the Northern Sea Tunnels at Nangan and Dongjim, began simultaneously in 1968. Although its scale is not as grand as the Nangan Northern Sea Tunnels, it is also the result of the labor and sacrifice of past national defense troops. With only simple tools such as cross picks, spades, iron rakes, and iron dustpans, the soldiers and officers drilled through the hard granite walls inch by inch, opening the tunnels with great effort. The construction spanned nearly three years, during which over one hundred soldiers and officers lost their lives. The immense scale and arduous nature of the project are evident. After its establishment, the Matsu National Scenic Area Management Office took charge of the Wusha Northern Sea Tunnels and systematically renovated the interior of the tunnels and nearby facilities. They also constructed external connecting roads and guardrails. Around the area, visitors can easily observe peculiar geological formations, sculpted by marine erosion and weathering. These natural forces have carved out vivid imagery, and combined with the echoing sounds of ocean waves, offer tourists a dual sensory experience of sight and sound.