
Simply put, one of the 3 most beautiful places in Japan.
Japan has 3 places which are considered the "most beautiful" in the nation. We have Miyajima near Hiroshima, Amanohashidate in Kyoto, and finally Matsushima. Matsushima is one of those places that isn't exactly publicized a whole lot towards foreign tourists — but if you are up for some good Japanese domestic tourism, this is a great place to start. The town itself is located in the North eastern part of Miyagi Prefecture about 40 min. by local train from Sendai. Here you will find about 260 minuscule islands dotting the bay covered in pine trees. Upon arrival, its very easy to see why it is considered so beautiful.
Getting There:
Most travelers arrive via the JR Senseki Line which takes between 25 and 40 min. depending on whether it's an Express or a Local train. The best station to get off at is Matsushima-Kaigan, as it is located directly next to the bay. There is a 100 yen bus that frequently serves Matsushima-Kaigan Station to get around to popular sites and hotels, but walking isn't a problem if you're up for it.
From Tokyo, the easiest way to get there is via the Tohoku Shinkansen to Sendai Station, and then to connect to the JR Senseki Line. The Shinkansen charge is 10,900 yen for a reserved seat, and takes about 2 3/4 hours in total to Matsushima Kaigan. Of course if you have the Japan Rail Pass, there will be no charge.
Getting around:
All of the famous sites that are around the bay are easily accessible on foot, though there is a 100 yen bus available in the area which makes frequent stops from Matsushima Kaigan Station and in the surrounding area.
What to do:
I suggest by starting with the Matsushima Bay Cruise as it is the best way to view all of the interesting islands that dot your surroundings. The main pier is located about a 10 min. walk from Matsushima Kaigan Station, and from there you can choose the length and time of your sightseeing cruise. I chose the "Short Course" which was about 50 min. and circled the main part of the bay. It cost 1400 yen, and was quite exciting, especially since the seagulls will actually follow your cruise ship and try and snatch snacks out of your hand — all of which can be bought on board. Trust me, it makes for some interesting pictures later on. Eventually, you leave the seagulls behind and can enjoy the views of the peaceful islands as you comfortably float by.

Upon returning to the pier, you can easily access Fukkura-jima Island which is connected to the mainland via a long red bridge. You have to pay 200 yen to go across the bridge, but it was worth it. We spent about an hour exploring the paths, forests and beaches on a Monday, and it was practically deserted. There are some great private places on the backside of the island that face out to the rest of the bay as well.
Back in Matsushima Town, you can find plenty of random touristy shops and restaurants. If that's not your thing, feel free to check out some of the liquor stores along the way - you can easily sample some of the locally brewed sake.

What to Eat:
Japan is famous for being famous for local food, however in Matsushima there didn't seem to be anything that was very well known. Since the town is so close to Sendai, it does have restaurants entirely devoted to Cow Tongue. Since you are here, you might as well try it either in Matsushima, or back in Sendai Station. You can easily buy a meal for the train (Eki-ben) and enjoy it on the ride home.
Advice for Foreign Residents:
Seeing as how we cannot obtain the Japan Rail Pass, I highly suggest booking a package deal for 2 days and 1 night through the View Plaza offices in major JR stations. My package included round trip reserved Shinkansen tickets, local train tickets, and full access to
Hotel Taikanso, which included dinner, breakfast, onsen, and a room with a panoramic view of the bay. The prices vary depending on the day, and how many people are in your group.
My group of 4 shared a large western/Japanese style room on a Sunday night for 26,000 yen per person. Considering the Shinkansen tickets to Sendai would have cost about 20,000 yen on their own, this is incredibly good value for money!
Overall Impression:

Matsushima is a fantastic and beautiful place to spend 2 days, and I would gladly go back to experience it again. If you only have one day, it is still worth taking the comfortable trains up to Sendai to see it. You won't be disappointed.