Whitewater Falls holds the claim of highest waterfall east of the Rockies, which, depending on how you measure and who you ask, is either 411 feet or somewhat less. None of this matters particularly when you're standing at the overlook watching that volume of water disappear into the canyon below.
The falls are on the Whitewater River in Nantahala National Forest, straddling the North Carolina-South Carolina border. The upper falls are the famous ones, dropping from a lip of bare granite into a forested canyon. The lower falls in South Carolina drop another 400 feet over a longer stretch of river, technically part of the same system.
The approach is a short walk from the parking area to the main overlook — maybe a quarter mile, paved and accessible. The view from the platform gives you the full drop, the mist rising from below, the forested ridges on either side. If you want to descend to the base, there is a steep 154-step staircase requiring more physical commitment.
I came in late April when the surrounding forest was that specific translucent green of new leaf-out. The falls were running full from spring rain. The sound at the overlook was constant and low. Whitewater Falls is one of those places where the photograph you've seen ahead of time still doesn't prepare you for the actual scale of the thing.

