Shifen Waterfall is located in Xinliao Li, Pingxi District, New Taipei City, between Dahua Station and Shifen Station on the railway branch line, within the Shifen Scenic Area. The name "Shifen" reflects the area's history, where ten households once cooperated to build a home. The waterfall is situated on a tributary of the Keelung River, the largest river in northern Taiwan. The river flows swiftly through faults and strange rocks, creating a series of cascading waterfalls from Houtong to Sandiao Ridge and extending to Shifenliao and Pingxi. Shifen Waterfall, the most famous in the area, features a drop of about 20 meters and a width of around 40 meters. Its rock layer aligns opposite to the water flow, creating an inverse waterfall similar to Niagara Falls, earning it the nickname "Taiwan Niagara Falls." The deep pool below the waterfall often displays a beautiful rainbow due to the water vapor refracting sunlight, earning it the title "Rainbow Abyss." Huge boulders downstream, formed by eroded cliff surfaces, enhance the natural beauty of this popular tourist spot.