Coordinates: 43°04′01″N 70°52′07″W / 43.06694°N 70.86861°W
Great Bay is a tidal estuary located in Strafford and Rockingham counties in eastern New Hampshire, United States. The bay occupies over 6,000 acres (24 km2), not including its several tidal river tributaries. Its outlet is at Hilton Point in Dover, New Hampshire, where waters from the bay flow into the Piscataqua River, thence proceeding southeast to the Atlantic Ocean near Portsmouth. The northern end of the bay, near its outlet, is referred to as Little Bay.
Located within the Gulf of Maine watershed, the Great Bay Estuary is a drowned river valley composed of high-energy tidal waters, deep channels and fringing mudflats. The entire estuary extends inland from the mouth of the Piscataqua River between Kittery, Maine, and New Castle, New Hampshire through Little Bay into Great Bay proper at Furber Strait, a distance of 12 miles (19 km). The Great Bay Estuary is a tidally-dominated system and is the drainage confluence of three major rivers, the Lamprey, Squamscott, and Winnicut. Four additional rivers flow into the system between Furber Strait and the open coast: the Cocheco, Salmon Falls, Bellamy, and Oyster rivers.