The Penglai Guanyin Garden Attraction is located in the south of the middle of the Seaside Park, facing south and north, and is a national classical style building. The garden is surrounded by weeping willows, bamboos and various flowers, with small sculptures in between. The scenery is beautiful and the atmosphere is elegant and quiet. The main building of the courtyard is a two-story wooden and stone structure. There are 20-meter corridors on the north and south sides. The first floor is the entrance hall in the middle, and the second floor is a statue of Sakyamuni, Taishang Laojun, and Confucius, all facing the sea. The inner wall of the three walls on the east, west and south sides is made of white marble, engraved with 309 gods, Buddha statues and portrait reliefs of the three major religions of Buddhism, Taoism and Confucianism. . On the white marble lotus platform in the middle of the Penglai Guanyin Garden Attraction Area is a four-sided Guanyin white marble stone sculpture, 8 meters high, with dripping Guanyin, Ping'an Guanyin, Ruyi Guanyin and Complimentary Guanyin in the south, north, east and west respectively. The lotus platform is surrounded by artificial lotus ponds, and there are small bridges and corridors on all four sides to lead to the lotus platform.