 The Siuslaw National Forest encompasses more than along the central Oregon Coast between Coos Bay and Tillamook, and in some places extends east from the ocean, beyond the crest of the Oregon Coast Range, almost reaching the Willamette Valley.The forest lies primarily in Lane County (39% of the forest) and Lincoln County (27% of the forest); the rest in descending order of land area are Tillamook, Douglas, Yamhill, Benton, Coos, and Polk counties.It includes the Sand Lake Recreation Area and the Oregon Dunes National Recreation Area.