Lata Tembakah is situated in the Pelagat Forest Reserve in the district of Besut. It covers an area of about 300 hectares and is approximately 24 km from Jertih town and Kuala Terengganu.

This forest reserve was first developed in 1987 and became a major attraction for local and international tourist. Amongst the most popular with the visitors are the flora and fauna found there, rivers with crystal clear water, waterfalls and natural ponds. All these make Lata Tembakah an ideal location for family picnics.

Camping is the most popular activity here during the weekends and public holiday. During the school holiday this place is always alive with motivation camps for students, the scouting movement, the police cadet and such.

There is also a suspended bridge for those who want to enjoy nature from up high and take in the breathtaking view of its many waterfalls, natural rock formation and greenery.