Lake Martin is located in Tallapoosa, Elmore and Coosa counties in Alabama. It is a 39,000-acre (178 km²) reservoir with over 750 miles (1,200 km) of wooded shoreline. Lake Martin is a reservoir, enlarged by the construction of Martin Dam on the Tallapoosa River.The Martin Dam powerhouse is used to generate hydroelectric power for the Alabama Power Company. Construction on Martin Dam began in 1923 and was completed in 1926, creating what was, at that time, the largest man-made body of water in the world. Originally known as Cherokee Bluffs for the geological formation upon which it was built, the dam was renamed in 1936 in honor of Thomas Martin, the then-president of Alabama Power Company. Alabama Power and Russell Lands own some of the shoreline. Tourism The third largest lake in Alabama, Lake Martin is a popular recreation area for swimming, boating, water skiing, camping and golfing. Many waterfront neighborhoods and luxury homes are located on Lake Martin. The cities of Alexander City, Dadeville, Jacksons Gap, and Eclectic are nearby. Lake Martin hosts many events throughout the year, including fishing tournaments, a 4th of July fireworks event, the Alexander City Jazz Festival (an annual event every June in downtown Alexander City) and entertainment at the Route 63 Lake Martin Amphitheater. Lake Martin includes many popular attractions, including eagle nests, sand beaches, restaurants, camping areas and popular islands such as Goat Island. The lake has several landmarks, such as the Smith Mountain Fire Tower, Kowaliga Bridge, and several marinas, but perhaps the most recognized landmark on the lake is Chimney Rock, a large rock formation that resembles a chimney. Although Chimney Rock is located several hundred yards away, this formation most people call Chimney Rock is actually Acapulco Rock. The area was the Tallapoosa River gorge before Martin Dam was built, and the water is more than deep. The spot is visited by thousands of boaters yearly, who park in front of "The Rock" to watch people climb up and jump off into the water. In July 2006, a teenager died after his jump from the rock. Lake Martin has become a weekend getaway for many families from around the South. Many exclusive multi-million dollar residences are located on the lake; among them is the former property of Richard M. Scrushy, the founder and former chairman of HealthSouth Corporation, located in the Willow Point area of Parker Creek. Built in