The three falls that make up Niagara Falls, and which plunge 61 metres into a rocky gorge, separate New York State from the Canadian province of Ontario. More than 10 million tourists enjoy the falls every year and most start with a visit to Niagara Falls State Park, where the Prospect Point Observation Tower offers great views of the falls. There's also the option to take the Cave of the Winds elevator to the base of the falls and ride the Maid of the Mist boat, which skirts directly in front of the falls. Most of the area's commercial attractions are located on the Canadian side and can be reached via the pedestrian-friendly Rainbow Bridge.