Niagara Falls, N.Y.

GETTING THERE: See details box for Niagara Falls, Ontario.

WHERE TO STAY: Whether you stay overnight or just have dinner, the Tudor-style Red Coach Inn and Restaurant (2 Buffalo Ave., 800-282- 1459, http://www.redcoach.com/ ) surrounds you with so much ambiance you may forget there are motels and fast food not far away. Double rooms start at $89, while entrees in the restaurant start at $8.95 for lunch, $21.95 for dinner.

Though it doesn't have a lot of local color, Four Points Sheraton (114 Buffalo Ave., 800-325-3535, http://www.fourpoints.com/niagarafalls ) is a well-run and very comfortable hotel. Doubles from $89.

Two smaller-scale, neat-as-a-pin alternatives are the Elizabeth House Bed and Breakfast (327 Buffalo Ave., 716-285-1109, http://www.elizabethhousebandb.com/ ; from $80) and the family-run Moonlite Motel (7811 Niagara Falls Blvd., 888-875-9909; from $35).

WHERE TO EAT: Don't miss the Oneida corn chowder with venison at the sleekly contemporary Top of the Falls Restaurant (Goat Island, 716-278-0348); lunch only, with entrees around $10. Closes for the season Oct. 1. La Hacienda of New York Ristorante and Pizzeria (3019 Pine Ave., 716-285-2536) is 100 percent Italian despite its Spanish name. It boasts the freshest and most interesting pizza around; entrees start at $9.50.

For dessert, head to the Twist o' the Mist Soft Ice Cream and Snack Bar (18 Niagara St., 716-285-0702), with soft-serve sundaes and cones plus plenty of 1960s-style roadside flair. Di Camillo's Bakery (811 Linwood Ave., 716-282-2341) has a wide range of specialty Italian desserts. Good luck trying to choose.

WHAT TO DO:

· The oldest in the nation, Niagara Falls State Park (Prospect Point, 716-278-1796, http://www.niagarafallsstatepark.com/ ) has monumental trees, winding paths and the American side's best views. It's open year-round, but most attractions are seasonal. Free, but there's an $8-$10 fee for parking in one of its three lots.

· Both the Maid of the Mist (Prospect Point, 716-284-8897, http://www.maidofthemist.com/ ; $11.50) and the Whirlpool Jet Boat Tours (115 S. Water St., Lewiston, 888-438-4444, http://www.whirlpooljet.com/ ; $46) are available on both sides. See the Canadian Details box for descriptions.

· Although there's no actual cave, the stairways and platforms of the Cave of the Winds (Niagara Falls State Park, 716-278-1730, http://www.niagarafallsstatepark.com/ ) let you get sprinkled or drenched -- your choice, for $8. Closes for the season Oct. 24.

· Seneca Niagara Falls Casino (310 Fourth St., 877-873-6322, http://www.senecaniagaracasino.com/ ) has a sharp design and decor, not to mention tons of slots.

· The U.S. side lets you get above it all, thanks to the Flight of Angels Balloon Ride (310 Rainbow Blvd. S., 716-278-0824; $20). Closes for the season in mid-October.

· The tiny Daredevil Museum (303 Rainbow Blvd. at Third Street, 716-282-4046, http://www.niagarafallslive.com/ ) displays beat-up barrels that have carried adventurers over the falls. Free.

· Oakwood Cemetery (763 Portage Rd., one block north of Pine Avenue at the corner of Cedar Avenue and Portage, 716-284-5131) includes the headstone of Annie Edison Taylor, the first barrel rider to survive the falls.

INFO: Niagara Tourism and Convention Corp., 800-338-7890, http://www.niagara-usa.com/ .

-- Peter Mandel