Matsudaira Harusato (松平 治郷, 1751–1818) was a Japanese daimyō of the mid-Edo period, who ruled the Matsue Domain.

[3] By then, due largely to contributions ordered by the bakufu for the repair of Enryaku-ji temple, the fief had been reduced to a state of poverty.

With the support of his chief retainer, Asahi Tamba, Harusato set about reversing the situation quickly by increasing production of the fief's major products and making the rice paddy area of the fief more secure by the promotion of flood control.

From about the middle of the 18th century, however, the old-guard samurai who had scorned chanoyu as the idle game of indolent men of leisure had died.

"[6][7] His chanoyu mentor was Isa Kōtaku (1684–1745), a disciple of the Rinzai Zen monk Ikei Sōetsu (253rd abbot of Daitokuji temple, Kyoto, and later, founder of Kōgen'in temple in Edo [Tokyo]), who was in turn a disciple of the daimyō and chanoyu master Katagiri Sadamasa Sekishū (1605–73).