The IJN Matsu (松, namesake: Pine Tree) was the leading ship of her class and the first of the last major destroyer type of the Imperial Japanese Navy. With Japan’s increasing need for destroyers to handle both second-line duties and limited fleet roles, the Type D destroyers were developed as a more mass-producible hybrid between traditional DDs and Kaibōkan (~DEs). These vessels were designed with an emphasis on AA, ASW capabilities, as well as radar, at the expense of surface firepower.

Commissioned in April 1944, Matsu was assigned to the 43rd Destroyer Division. On July 29, 1944, she escorted Convoy No. 4804 to Chichi Jima. On August 4, 1944, while escorting the convoy, Matsu was crippled by Task Group 58.1 aircraft and the following day sunk by gunfire from USS Cogswell, USS Knapp, and USS Ingersoll approximately eighty miles northwest of Chichi Jima.

She was introduced during Update "Hornet's Sting". Relatively cheaper, mass-produced second-line DD, her top speed and main armament aren't particularly powerful with the latter having a slow traverse rate, but is adequate for dealing with PT boats, gunboats, frigates and DE's. Her main benefits lie in the auxiliary armament, being the earliest vessel packing the deadly Type 93 Oxygen torpedo, many AA guns, and a functional radar for both air and surface targets.