A stunning early view of Niagara Falls captured in winter, likely by Platt D. Babbitt or possibly his competitor Mason, both of whom worked extensively around the falls during the mid-19th century. The composition centers on the Horseshoe Falls, flowing in dramatic, textured arcs, with the frozen mist clinging to the rocks below and thick ice forming at the base. Snow covers the buildings on the Canadian side, offering a clear visual cue to the season and atmospheric conditions at the time of exposure.

The buildings visible in the distance, likely Clifton House and nearby structures, are sharply detailed, including steeples and telegraph lines, hinting at both the human presence and technological encroachment on the natural wonder. The subtle hand-tinting, visible in the bluish tone of the falls and the skyline, adds a spectral quality to the winter light. Few daguerreotypes of Niagara capture the falls with such crisp winter atmosphere and structural clarity. Housed in an embossed leather case with floral decoration.