Niagara Falls.

Head for the biggest splash of all - Niagara Falls. At 56 metres (180 ft) high, the American Falls is slightly higher than its the Canadian falls it is 328 metres (1075 ft) wide. Niagara Falls is New York State's most spectacular water attraction and one of the natural wonders of the world.
It is estimated that 75,000 gallons of water flow over the American Falls each second.

The American Falls looks spectacular at night, when it is lit with various combinations of coloured lights. It is a study of contrasts, with delicate rainbows and rising mists amid unbridled roaring thunder of the falls
Niagara Falls is undoubtedly, one of the most famous tourist attractions in the world. It receives 20 million visitors annually. More camera film is sold here than anywhere else in the world. Niagara Falls is a natural phenomenon. Niagara Falls is a great place to visit for all seasons. Although the winter is cold, it has a special magic of its own and the landscape is totally transformed. Spring brings thousands of tulips and daffodils. Summers are mainly warm and sunny, and fall brings a magnificent array of colours along the banks of the river and in the many parks. The winter you will be amazed "The Winter Festival Of Lights" held by the falls, from November to January.

I was at Niagara Falls twice, once in 1988 and then again in 1999. I was in awe of the size and sheer power and beauty of "Niagara Falls". We went on the Maid Of The Mist and I thought it was great and a fantastic way how to see the Falls close up and feel the sheer power of the falls, we also walked over to the Canadian side of the Falls and the views from here where also fantastic, after walking back over to the New york side we had a couple of beers and dinner in The Hard Rock Cafe. The last time I was there we stayed at The Ramada At The Falls, superbly situated on a very short walk from the falls, this hotel was very good value for the area, also clean big rooms up to the usual standard of Ramada, also back in 1988 we stayed at a small independent motel about 10 minutes drive from the falls called The Sleepy Hollow Motel. We went into the falls on the Maid of the Mist boat and is a phenomenal experience. The boat departs every 15 minutes, and takes visitors in front of the American Falls and into the Horseshoe of the Canadian Falls, you will soon understand the reason behind the raincoats, which are included in the price of the ticket.
The other way to view the falls that is in the 'must do' category, is The Journey Behind The Falls. This is excellent and is the way to really observe the true force of the falls. Another fantastic way of seeing the falls is by helicopter. Niagara Helicopter Rides provides this service. This provides an incredible view of the falls and the surrounding area. The trip takes One and a Half Hours and operates all year round from 9.00am to sunset weather permitting.