Upper Whitewater Falls is a major waterfall on the Whitewater River in western North Carolina, near the South Carolina line and within Nantahala National Forest. Part of a cluster of notable falls where Georgia, North Carolina, and South Carolina converge, it is often cited by the U.S. Forest Service as a 411-foot plunge and the highest waterfall east of the Rockies, though both claims are disputed. Estimates of its height vary, and comparisons depend on how waterfalls are defined and measured. About 2 miles downstream, the river drops again at Lower Whitewater Falls in South Carolina. The site is valued for its dramatic scenery, developed overlooks, and role in debates over the East’s tallest waterfalls.