information:highlighting, structural:scholar_edition, structural:reformatting, linguistic:voice_change, information:classification
Geography

The Taiwan Strait is the body of water separating Fujian Province from Taiwan Island. The international agreement does not define the Taiwan Strait but places its waters within the South China Sea, whose northern limit runs from Cape Fugui (the northernmost point on Taiwan Island; Fukikaku) to Niushan Island to the southernmost point of Pingtan Island and thence westward along the parallel 25° 24′ N. to the coast of Fujian Province. The draft for a new edition of the IHO 's Limits of Oceans and Seas does precisely define the Taiwan Strait, classifying it as part of the North Pacific Ocean. It makes the Taiwan Strait a body of water between the East and South China Seas and delimits it:

On the North: A line joining the coast of China (25° 42′ N - 119° 36′ E) eastward to Xiang Cape (25° 40′ N - 119° 47′ 10″ E), the northern extremity of Haitan Island, and thence to Fugui Cape (25° 17′ 45″ N - 121° 32′ 30″ E), the northern extremity of Taiwan Island (the common limit with the East China Sea, see 7.3).

On the East: From Fugui Cape southward, along the western coast of Taiwan Island, to Eluan Cape (21° 53′ 45″ N - 120° 51′ 30″ E), the southern extremity of this island.

On the South: A line joining Eluan Cape northwestward, along the southern banks of Nanao Island, to the southeastern extremity of this island (23° 23′ 35″ N - 117° 07′ 15″ E); thence westward, along the southern coast of Nanao Island, to Changshan Head (23° 25′ 50″ N - 116° 56′ 25″ E), the western extremity of this island; and thence a line joining Changshan Head westward to the mouth of the Hanjiang River (23° 27′ 30″ N - 116° 52′ E), on the coast of China (the common limit with the South China Sea, see 6.1).

On the West: From the mouth of Hanjiang River northeastward, along the coast of China, to position 25° 42′ N - 119° 36′ E.

The entire strait is on Asia's continental shelf. It is almost entirely less than 150 m (490 ft; 82 fathoms) deep, with a short ravine of that depth off the southwest coast of Taiwan. As such, there are many islands in the strait. The largest and most important islands off the coast of Fujian are Xiamen, Gulangyu, Pingtan (the "Haitan" of the IHO delineation), Kinmen, and Matsu. The first three are controlled by the People's Republic of China (PRC); the last two by the Republic Of China (ROC). Within the strait lie the Penghu or the Pescadores, also controlled by the ROC. There is a major underwater bank 40–60 km (25–37 mi) north of the Penghu Islands.

All of Fujian Province's rivers except the Ting run into the Taiwan Strait. The largest two are the Min and the Jiulong.