evidence: Kinmen Island and the islands of Beigan and Nangan in the Matsu Islands are very close to the China coast, so it will be very advantageous for the PLA to deploy its forces. However, Taiwan probably has defense forces there numbering several thousand, many civilians live on these islands, a robust military command has been established, and there should be a certain stockpile of weapons, ammunitions, fuel, food, and other supplies. Therefore, the PLA will need to be prepared for a certain extent of damages. Furthermore, even if Kinmen is taken after strenuous efforts, the military significance of occupying this island will be less than seizing Penghu Island if the plan is to eventually capture Taiwan proper. International criticism of China may be more severe against the invasion of a large island with a substantial Taiwanese military presence than in the case of occupying Tungsha Island, especially if civilian casualties are involved in the invasion and occupation process. There is also risk that the U.S. forces may intervene in these battles.