Niagara Falls is a collection of two cities (one in the United States; the other in Canada) and the famous falls. Touristy and tacky, Niagara Falls, Ontario is a gambling, shopping, eating, and funky family (and lovers) destination while the New York city is a bit more industrial with some rustic charm. Both offer great views of the falls and both will continue to be one of America's (and Canada's) top attractions.