A maximal independent set in a graph $G$ is an independent set that cannot be extended to a larger independent set by adding any vertex from $G$. This paper investigates the problem of determining the maximum number of maximal independent sets in terms of the matching number of a graph. We establish the maximum number of maximal independent sets for general graphs, connected graphs, triangle-free graphs, and connected triangle-free graphs with a given matching number, and characterize the extremal graphs achieving these maxima.