Affiliated with Cultural affairs Bureau, Penghu County, Ocean Resources Museum has two galleries—Gallery a and Gallery B. the former presents Penghu’s marine ecology and resources with selected themes, such as the history of Penghu's marine culture, the evolution of marine lives, an introduction to Penghu's coral resources, the geology and topology of Penghu, the representation of Penghu’s tidal flat. there are also a learning area and an auditorium room. Gallery B presents the development of local fisheries with several featured themes, including traditional fishing outfits, life in a fishing village, the development of fishing vessels, types of Penghu’s fisheries, the distribution and harvest methods of the economic aquatic products in the waters around Penghu, and what it is like under the sea.