The Tay Estuary is located in Scotland, where the River Tay meets the North Sea. It is one of the largest estuaries in the UK, stretching approximately 20 miles. The estuary is characterized by its wide, tidal waters and diverse habitats, supporting various wildlife, including birds and fish. The surrounding area features several towns, including Dundee and Perth, which are important for local economy and culture. The estuary is also significant for shipping and recreational activities, making it a vital resource for both the environment and the community.