Makung is the county seat of Penghu, in Taiwan Province, Republic of China. Makung is on the western part of the main Pescadores island.
The earliest temple in the country to the goddess Matsu is found on Makung. Makung is therefore also known as "Magong Ao" (馬宮澳 or originally, 媽宮澳), or "Matsu Palace Seaport". The first character of the name was changed from "mother" (媽, mā) to "horse" (馬, mǎ) in 1920 under the Japanese Occupation. There had been proposal from the Executive Yuan to revert the character, but there was little support.