Marriott Niagara Falls is the closest hotel to the Niagara Falls. This can be hard to describe since there are so many other hotels with similar claims. Take it from the experts at Frommers Travel Guides, Marriott Fallsview is the absolute closest hotel to Niagara Falls.
Put simply, if you want to stay as close to the falls as possible, book here. Built in a curving design that allows virtually every room an unobstructed view, this luxury hotel sits just 300 feet from Horseshoe Falls -- closer than any competitor. The service is excellent and amenities are plentiful, including an extensive spa. Standard rooms are big with large bathrooms; upgraded rooms let you take a whirlpool bath with the falls just a glance away. With comfy beds, a great restaurant (reviewed below), a spa and pool, and the best falls view in town, you may never want to leave this place.
More information - http://www.frommers.com/destinations/niagarafallsny/H48565.html