Going to Penghu to see the sea in summer is the most pleasant.
Tips
usage
Variant spelling of 澎湖 (also Pénghú), the standard form. 彭湖 appears in older texts and CC-CEDICT records it as a recognized variant. The 澎 form (with water radical) is what you'll see on modern maps.
history
The Penghu Islands have been a strategic Taiwan Strait outpost since the Yuan dynasty. The 1895 Treaty of Shimonoseki ceded both Taiwan and Penghu to Japan; they were returned to China in 1945.