San Tieh Falls

The Nengkao Falls are located at the upstream of Taro Bay River, at approximately 2,800 meters above sea level, and is one of the most famous high-elevation falls in Taiwan. The waterfall, with a total fall-off of approximately 200 meters, is seen hanging off a cliff with layers in clear view, and mountain climbers call it the Triple Layered Waterfall. Because the waterfall is divided into two streams in the middle section, resembling a couple standing side by side, they are also called the Husband and Wife Waterfall during the period of Japanese rule.