Upper Whitewater Falls is a waterfall in North Carolina on the Whitewater River. As with most of North Carolina's waterfalls, it is in the mountainous area of the state. There is a cluster of falls in the area where the borders of Georgia and the Carolinas come together. Whitewater Falls is part of that group, very close to the South Carolina border.
The waterfall is protected by the Nantahala National Forest. Although some claim that Whitewater Falls is simply the tallest East of the Mississippi, that title may belong to Crabtree Falls in Virginia, depending on how one defines "waterfall". In fact, there is debate as to whether Whitewater falls is the tallest waterfall in North Carolina, as there are some in the state which may lay claim to being even taller, such as Glassmine Falls on the Blue Ridge Parkway.