PengHu County, situated in the center of Taiwan Strait, with earlier reclamation than Taiwan, was set with ‘SyuanJianShih’ (circuit investigation department) subordinated to JinJiang County of FuJhiang Province in Yuan Dynasty, the same in early Ming Dynasty.  Till Year 20th of HongWu (1387), ‘migrated all residents and abandoned the ‘SyuanJianShih’’, and ‘AnFuShih’ (settlement department) was re-set in PengHu in Year 18th of YongLi (1664).  In Year 22nd of KangSi (1683）, Taiwan was conquered by Ching Dynasty, and Taiwan province office was set (control Taiwan, FongShan, JhuLo counties), with ‘SyuanJianShih’in PengHu subordinated to Taiwan County.  In Year 5th of YongJheng（1727）, ‘SyuanJianShih’ was reorganized as marine ‘LiangBu Ting’.  In Year 21st of GuangSyu, due to MaGuang Clause signed by China and Japan, Taiwan Island and PengHu Islands became cessions to Japan. PengHu Ting was reorganized as PengHu Island Ting, and back to PengHu Ting, and appeared merged into Kaohsiung State and renamed as PengHu Jyun in Year 9th of TaJhong (1920).  In Year 15th of TaJhong（1926）, PengHu Islands were separated from Kaohsiung State and renamed as PengHu Ting, and reorganized as PengHu County in Year 34th of ROC (1945）in post war.  Among 6 countries or cities and 98 villages or boroughs, the changes of place names can be divided into three types : (1) with old name as 40 (41%)；(2) with partial old name as 35 (36%)；and (3) with brand new names as 23 (23%).  Origins of place names in PengHu can be separated into 9 types：(1) with location and relative settlement time, such as Cian (front) Lio Borough ChengBei (north) Village ; (2) with natural environment, such as GangZih (harbor) Village and HengCiao (horizontal wood) Village ; (4) with family name and location relationship, such as DongShih (east stone) Village and SyuJia (Syu Family) Village ; (5) with famous spot or human-made facility, such as ShihLi (official cap) Borough and TongLian (bridge)Village ; (6) with military facility and solider family clustering, such as SiWei (west guard) Borough and JiangJung (general) Village; (7) with auspicious and best wishes, such as FuSing (recovery) Village, and ChungHo (moderate) Village ; (8) with name combination from two merged villages, such as JhongSi Village (by Jhong Liao and Si Liao) ; and (9) Others.  There are 6 countries or cities in PengHu Islands.  MaGong City is the capital of the county, and named from ‘Ma (MaZu God) & Gong (Temple)’ with 34 boroughs in municipality till Japanese Governance Period.  HuSi Country with 22 subordinated villages (used to be LinTou Au, NanLiao Au (or QueBi Au), and DingWan Au in Ching Dynasty), origins from the name of ‘HuSi ChuJhangSuo(office)’ set by Japanese.  BaiSha Country with 15 villages (used to be WaTong Au, ChihKan Au, and JhenHai Au in KangSi years, then added with TongLian Au and JiBei Au in Year 5th of YongJheng (1727) ) was named during Japanese occupancy period.  SiYu Country composed of 11 villages was named as SiYu since Ching Dynasty.  WangAn Country originally with 10 villages（SiJi village was assisted to migrate by government in Year 67th of ROC), was called as 'WangAn Au' in KangSi years and added with ShueiAn Au in Year 5th of YongJheng (1727), and was decided for the title of WangAn in Year 9th of TaJhong (1920).   CiMei Country with 6 villages and of name as ‘TaYu’, subordinated to WangAn, was organized as ‘TaYu Village’ in Year 19th of ChaoHe (1944) and renamed as CiMei in Year 38th of ROC (1949).  Accordingly, all place names, no matter its origins, and geography, history, or heritage it represents, are kinds of recovery of natural landscape and human activities, as a reference for further researches.  The special natural environment in PengHu creates local names (such as Au (harbor) and Yu (island)) distinct to those in Taiwan, as the proof for its spatial characters.