The main explore items of underwater Archeology are wrecks. Due to the limited archeology
technology, wooden sailboats are not easy to be explored; in stead, iron ships are the main explore
items. Taiwan underwater archaeological project has planed in exploring a lot of wrecks for nearly
ten years. Moreover, these explored irons ships were distressed during the period of Japanese
rule in Taiwan and most of them were founded around Penghu water area. After underwater
archaeological exploration, some of sailboats were kept to be completed; however, the others were
incomplete. This research will study Matsushima ship exploration as the case study to discuss how
current Taiwan underwater archeology has been developing.