This study presents Esori waterfall to the world. Esori is a hitherto unknown waterfall undocumented anywhere in
the local, national or international inventory or literature on waterfall but only known to the natives who reside
within its precincts. The authors became aware of this asset in the course of undertaking a UK - DFID sponsored
land evaluation and planning study for the Cross River State forestry commission in the year 2000. A preliminary
assessment of the waterfall was thus made for the purpose of projecting its unique features to the world. In order
to obtain adequate data, direct field observation and measurement of the river profile and biophysical assessment
of the waterfall site was carried out. A participatory assessment through informal discussion and transect walk
along the forest path of the Esori waterfall area was also conducted to supplement information from field
measurements. Analysis of data was basically descriptive, capturing the details of waterfall. The study
investigation highlights the features of the waterfall focusing on its location, physiography, vegetation, climate,
population, site characteristics and tourism potentials. Based on these findings, the study recommends a detailed
evaluation and development of Esori waterfall for ecotourism enhancement in Cross River State, South Eastern
Nigeria.