The DeSoto Falls of Georgia are located in Lumpkin County, Georgia along Frogtown Creek. There are actually three waterfalls on Frogtown Creek, called Upper DeSoto Falls, Middle Desoto Falls and Lower DeSoto Falls. The upper waterfall drops 200 feet (61 m), the middle waterfall drops 90 feet (27 m) and the lower waterfall drops 35 feet (11 m). The overall height of the falls, as measured inclusive of non-vertical falls, cascades and steep stream bed, is 480 feet (150 m).