Dead Horse Beach, located at Salem Willows Park, faces Beverly Harbor. Dead Horse Beach is one of the larger sandy beachs located in Salem Willows. Free parking is located directly across the street. There are restrooms at Salem Willows Park, but no restrooms or other facilities at this beach. Dead Horse Beach should be accessed around high tide, preferably two hours before or after. As the tide goes out, a mud flat becomes exposed which will create problems getting back to the beach.