Coordinates: 43°04?01?N 70°52?07?W? / ?43.06694°N 70.86861°W? / 43.06694; -70.86861 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.