Standing at the northernmost point of Taiwan, many people know that the southernmost territory of the Republic of China reaches Zhengyu Reef in the Nansha Islands, but few may realize that the northernmost point of the country's territory is actually in Dongyin, Matsu. Moving northwest from the Qingshui澳 Control Checkpoint along the road, climb over the hilltop and go straight to the end, you will reach the northernmost border of the Republic of China. However, the actual northernmost tip of Taiwan lies on a small reef, known as "Beigu Reef," located about 600 meters offshore north of Hou'ao in Xiying. This reef remains uninhabited and emerges or disappears with the rising and falling tides. To commemorate this northernmost point and allow visitors to experience its scenery, the Matsu National Scenic Area Administration has established an observation platform at the Houyao Cape and erected a stone sign reading "Northernmost Point of the Nation's Territory" for visitors to take commemorative photos. Even if the Beigu Reef itself cannot be seen, visitors can still capture evidence of their visit to the "Northernmost Point of the Nation."