Most of the information is in Chinese, but if you're visiting Matsu outside the summer season, this three-room interactive museum is the only place you'll see the blue tears phenomenon. The phytoplankton responsible are cultivated in situ and part of the visitor experience is stirring a bowlful of water containing the critters.
The museum is at Furong'ao, a sandy cove around 1km north of Magang (Matsu) village. Its little cafe, overlooking the oyster beds, serves blue-coloured drinks and great if pricey coffee. Scooter on another 400m to visit the partly preserved old village of Siwei.