Situated in southeastern Xinshian Village in Wulai Township of Taipei County, the 1191-hectare Neidong National Forest Recreational Area ranges from 230 to 800 meters above sea level. Due to the Neidong and Nanshih Creeks, which run through the recreational area, and dense forest blocking the cold wind, the incredibly humid climate is mild with a mean annual temperature of 20oC. With abundant anion and phytoncid, Neidong is the best forest bath area in northern Taiwan.

This area is surrounded by waterfalls, streams and forests. Nanshih Creek is deep and wide with clear water and numerous stones on its river bank. There is a pleasant Sand Creek Fall near the entrance of Neidong. Neidong Creek is narrow, and rapidly flowing water cuts the valley into a steep ravine. The result is a three-tier waterfall with an abundance of silk-like water flowing adjacent to the forest. When visitors come to the falls, they hear its roaring and riveting sounds. Especially since the upper waterfall is 13 meters high, its splashes and the cool air feel particularly refreshing. This waterfall contains the highest level of anion at 50,000 or greater anions per cubic centimeter. The waterfall makes visitors feel calm and may also help improve the immune system. Subsequently, sensing the vitality of the forest, many visitors come here for the physical and mental health benefits. This area seems to relieve visitors from all of their worries.