Nine Emperor Gods Temple
Gat Lebuh Macallum, George Town

The Nine Emperor Gods Temple at Macallum Street Ghaut, George Town, is a new temple building constructed on reclaimed land. It overlooks the sea with high rise flats behind it. Behind this temple is a plaque stating that the Tow Boe Keong Kew Ong Tai Tay Temple of Magazine Road was officiated by Tan Sri Dr Koh Tsu Koon, the chief minister of Penang, on 2nd December 1995. As it refers to the temple in Magazine Road, I suppose there must have been a connection.

One of the oldest Nine Emperor Gods temple is the 164-year-old (as of 2006) Tow Boe Keong Kew Ong Tai Tay Temple on Jalan Cheong Fatt Tze (formerly Hong Kong Street). I believe it also has a connection to this temple in Macallum Street Ghaut.

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Nine Emperor Gods Temple of Penang.

How to go to Nine Emperor Gods Temple of Penang
Nine Emperor Gods Temple of Macallum Street Ghaut, Penang is located on reclaimed land facing the sea, with view of the Penang Bridge and the Penang Harbour. To get there, from the direction of George Town, take the Jelutong Expressway and turn left at the first traffic junction.

After exiting Jelutong Expressway, drive in the direction of the sea, until you reach the Harbour Trade Centre on your left. Turn right. (Turning left will take you to the Sun Qiang Temple). Go all the way to the end of the road, and you will see the Nine Emperor Gods Temple on your left.