In Tamsui, the earliest record of worshipping Matsu, the goddess who protects sailors and fishermen from the sea, can be traced back to Qian-Long Period of Qing dynasty. Local residents raised money to build The Fuyou Temple, which was completed in 1796. The temple faces southwest and neighbors Guanyin Mountain across the Tamsui River. In the old days, the temple was once the center of urban Tamsui.

Fuyou Temple has two halls connected by two corridors. The craftsmen, of Fujian influence, decorated the temple with stone and brick sculptures. In addition, the inscriptions and door pillars in the temple have not only recorded folk events, but also provided references of early Tamsui history. For example: one of the tablets bears the story of the first lighthouse in Taiwan near the estuary of Tamsui River. Even though the temple has been through numerous renovations, the original architectural design remains well preserved to its true form.