- Address: Beihai Tunnel (Beigan)， Beigan Township， Lienchiang County 210， Taiwan (R.O.C.)
The deep， dark Wusha Tunnel， or Wusha Beihai Tunnel， was started in 1968， at the same time as other Beihai Tunnels on Nangan and Dongyin. It is 550 meters long and nine to 15 meters wide. While it is not as large as the Nangan tunnel， it too was dug laboriously out of the solid granite by soldiers using only pickaxes， shovels， iron rakes， baskets， and other simple tools—and a lot of blood and sweat. The work went on for almost three years and cost the lives of over 100 soldiers. Large numbers of men were lost to careless blasting， adding substance to long-told legends about ghosts in the area， making many people afraid of the tunnel， and helping to bring about its long years of abandonment. After the Matsu National Scenic Area Administration was established it took over the tunnel， renovated its interior facilities and neighboring tourist spots， and built access roads and protective railings. Canoeing in the tunnel has gained popularity in recent years， offering travelers the opportunity of an unforgettable experience. ■Attention please: The tunnel may be entered only when the tides are favorable. Please note the tidal periods.