The advancement of metasurfaces has revolutionized the manipulation of classical waves and opened up new possibilities for controlling their interaction with matters, leading to numerous promising applications across diverse scientific fields. This session focuses on the fundamental physics, numerical modeling, and experimental demonstrations of wave-matter interaction in photonic/acoustic meta-structures, enabling enhanced performance metrics and new applications of metamaterials, metasurfaces, and nanostructures. Example topics include wave-matter interaction in non-Hermitian metasurfaces, tunable metasurfaces, chiral metasurfaces, and other functional metasurfaces or metamaterials.