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is a town in Avery and Watauga counties in the U.S. state of North Carolina. The population was 310 at the 2000 census. The town is located atop Beech Mountain, one of the higher peaks of the Blue Ridge Mountains range.
, Beech Mountain is the highest incorporated community east of the Mississippi River. Beech Mountain Ski Resort is one of very few ski areas operating in the Southern United States.