'cotton islet') is a 0.133 km2 (0.051 sq mi)[5][3] volcanic island[5] in Zhongzheng District, Keelung, Taiwan, located in the East China Sea.

[3][6] Pingfong Rock, just east of the islet, is the easternmost point under the actual control of Taiwan (ROC).

[11] In his 1895 book From Far Formosa, George Leslie Mackay briefly described Mianhua Islet:[12]: 184 Craig is also unfit for man's abode, but was surely heaved up to be the home of the seafaring birds that gather there in flocks that at times literally darken the sky.

From that side it slopes down to the water's edge, forming a surface of two or three acres, which is smooth, without trees or shrubs, but completely covered with soft grass, in which the birds lay their eggs without making any kind of nest.

These plans met with opposition from conservation groups who argued that the natural environment of the islet would be damaged by the creation of a scenic area.