Elk River Falls is one of the most popular waterfalls in North Carolina and Tennessee. Because it is only a few miles from the state line, it is often included in books for waterfalls in Tennessee and books about waterfalls in North Carolina. The popularity is due to not only its height, but also due to its ease of access.
If you are traveling on 194 through the town of Elk Park, head north on 1303 and you will turn left on Elk River Road. The falls are easy to find not only because their are signs to follow, but because the road travels along the edge of the river. Elk Park is about 6 miles from the turnoff to Roan Mountain State Park.
While I will not promote jumping off waterfalls, this is one of the more popular of the waterfalls in the area for waterfall jumpers. It is a very busy spot in the summer for swimmers, picnics, hikers, and photographers. I am not sure if it was the final exams or the snow on the ground that kept the swimmers away today. I tried to take a few pictures from the top of the waterfall, but the ice and slick rocks prevented me from getting close enough to the edge.