Matsu has been one of the major religious beliefs in Chinese coastal provinces. Due to population reallocation both inside and outside China, the belief of Matsu has been continuously spread out since Soong dynasty. The belief of Matsu in Taiwan was introduced by Chinese immigrants during the era of late Ming dynasty and early Ching dynasty. More than 400 years ago, those Chinese immigrants brought along Matsu statutes in order to pray for safe journey in the sea and good life in the new land. Because of Matsu's efficacious blessing, her believers all over Taiwan started to build Matsu temples consecutively. Therefore, the belief of Matsu has become the largest civil religion in Taiwan. In addition, the belief of Matsu has played one of the main roles in Taiwan's traditional culture. There are more than 2,000 Matsu temples all over Taiwan, and about at least one Matsu temple in each town of Taiwan. 61% of Taiwan's population believes in Matsu. Every Matsu temple is located at the center of politics and economics in different areas of Taiwan. Through the hard work of local elites, most donations to Matsu temples are usually transferred to engage in social charities, in order to reflect her temperament of benevolence and altruism. The passage of the belief of Matsu in Taiwan has been highly focused again, since many cities all over the country have held Matsu Cultural Festivals. For example, Taichung County is the first city in Taiwan to establish Da-Chia Matsu Cultural Festival in 1999, which was expanded as Da-Chia Matsu International Tourism Cultural Festival in 2003. Similarly, Taipei City started to organize Taipei Matsu Cultural Festival in 2005, as well as Yunlin County did in 2007. Taipei County Matsu Cultural Festival, the research focus of this paper, was first held on April 11, 2009. There are a lot of Matsu Cultural Festivals held by cities together with those representative Matsu temples in northern, central, and southern part of Taiwan, in order to promote Matsu Culture and pass Matsu belief. Through the exploration of the main content and modern value of 2009 Taipei County Matsu Cultural Festival, this paper found that holding Matsu Cultural Festival really helps promote both the significance and popularity of Matsu belief, just like Da-Chia Matsu in Taichung County and Pei-Kang Matsu in Yunlin County. The celebration events for Matsu's birthday not only strengthen the union of Matsu believers, but also encourage the local passage of Matsu belief. Those civil celebration events with creation and innovation in fact attract young people to participate to further understand the history and culture of Taiwan's civil belief.