This study systematically investigates and analyzes the ecological resources of Matzu, such as its natural environment and artificial scenery, and refers to the ecotourism development status around the world to derive at a few ecotourism courses that are suitable for the development of Matsu. These include Dungyin marine ecosystem, Sterninae protected area, Mindong historical culture, and biodiversity. Three strategies and 21 necessary measures are also drafted for the implementation of these ecotourism courses.