Forty Foot Falls is a waterfall on Merriam Brook in Cheshire County, New Hampshire, in the Northeastern Highlands region. It lies about 6.7 miles northeast of Westmoreland and roughly 44.6 miles west of Manchester as the crow flies.
Its height has not been recorded in the source data. By form it is a tiered waterfall, falling in several distinct steps one after another.
The Northeastern Highlands are the mountains of northern New England and the Adirondacks, with spruce-fir on the summits and northern hardwood forest of maple, beech and birch below, and countless lakes and boulder-strewn brooks. Fast mountain streams drop over granite and gneiss ledges in chains of falls and pools.
Cheshire County holds 13 recorded waterfalls, and several are close by. Fay Falls, a 20-foot tiered waterfall, is about 3.4 miles away. Gilsum Gorge, a cascade waterfall, is about 3.6 miles away. Beaver Brook Falls, a 10-foot punchbowl waterfall, is about 5.7 miles away.
Forty Foot Falls is located at 43.0215° N, 72.3375° W. The listing is based on the World Waterfall Database, one of the sources compiled by the U.S. Geological Survey in its inventory of waterfalls and rapids of the conterminous United States. The creek name is confirmed against the federal Geographic Names Information System. The exact position has not yet been verified on aerial imagery, so treat the map pin as approximate. Details on trails, parking and access have not been documented for this waterfall yet.