The Niobrara National Scenic River is in north-central Nebraska, United States, approximately 300 miles (480 km) northwest of Omaha. In 1991, Congress set aside 76 miles (120 km) for preservation under the management of the National Park Service with assistance from the local Niobrara Council. Several "outstandingly remarkable values" have been designated to be protected along the Niobrara National Scenic River, including: Fish and Wildlife, Scenery, Fossil Resources, Geology, and Recreation. The river was designated by Backpacker magazine as one of the 10 best rivers for canoeing in the United States.

Smith Falls, at 63 feet, is the highest waterfall in the state of Nebraska and the centerpiece of Smith Falls State Park. The state park and falls are located 12 miles (19 km) east-northeast of Valentine and 3 miles southwest of Sparks, on the south side of the Niobrara River. Access to the falls is via a footbridge across the river from the north side of the park.