Ciudad Valles is a city and municipality in the state of San Luis Potosí. It is located east of the state, in the Huasteca region, on the banks of the Tampaón River, also popularly known as Río Valles. Ciudad Valles is an important commercial, tourist, agricultural and livestock center. It has important sugar and cement industries installed in the city. Its proximity to the Sierra del Abra-Tanchipa and the municipalities of the Huasteca, makes it a must for tourists, due to its hotel infrastructure and services. In the region, ecological tourism is practiced and extreme sports such as kayaking or abseiling are practiced. It is the third largest urban nucleus, populated and important of the state of San Luis Potosí.
In the region the Spanish language and the Huastec language are spoken. First municipality to be governed by an Independent Municipal President in the State of San Luis Potosí.