  In this paper, we study the concentration and multiplicity of solutions to
the following fractional Schr\"{o}dinger-Poisson system \begin{equation*}
\left\{
  \begin{array}{ll}
  \varepsilon^{2s}(-\Delta)^su+V(x)u+\phi u=f(u)+u^{2_s^{\ast}-1} & \hbox{in
$\mathbb{R}^3$,}
  \varepsilon^{2t}(-\Delta)^t\phi=u^2, u>0& \hbox{in $\mathbb{R}^3$,}
  \end{array} \right. \end{equation*} where $s>\frac{3}{4}$, $s,t\in(0,1)$,
$\varepsilon>0$ is a small parameter, $f\in C^1(\mathbb{R}^{+},\mathbb{R})$ is
subcritical, $V:\mathbb{R}^3\rightarrow\mathbb{R}$ is a continuous bounded
function. We establish a family of positive solutions $u_{\varepsilon}\in
H_{\varepsilon}$ which concentrates around the local minima of $V$ in $\Lambda$
as $\varepsilon\rightarrow0$. With Ljusternik-Schnirelmann theory, we also
obtain multiple solutions by employing the topology construct of the set where
the potential $V$ attains its minimum.
