The DeSoto Falls of Georgia are located in Lumpkin County, Georgia along Frogtown Creek. There are actually three waterfalls on Frogtown Creek, called Upper DeSoto Falls, Middle Desoto Falls and Lower DeSoto Falls. The upper waterfall drops , the middle waterfall drops and the lower waterfall drops . The overall height of the falls, as measured inclusive of non-vertical falls, cascades and steep stream bed, is . DeSoto Falls are located at an elevation of on Rocky Mountain.