(3) A hanging valley is a tributary valley that is higher than the main valley. They are most commonly associated with U-shaped valleys when a tributary glacier flows into a glacier of larger volume. The main glacier erodes a deep U-shaped valley with nearly vertical sides while the tributary glacier, with a smaller volume of ice, makes a shallower U-shaped valley. since the surfaces of the glaciers were originally at the same elevation, the shallower valley appears to be 'hanging' above the main valley. Often, waterfalls form at or near the outlet of the upper valley.