Northeast of Taos, this unit is famous for the 13,161-foot Wheeler Peak, the highest point in New Mexico, as well as the Latir Mountains and the Latir Peak Wilderness. Some of the largest Rocky Mountain bighorn sheep in the state come from here as well as good elk and mule deer. A wide array of terrain types is found here ranging from open prairie lands to skyscraping and rugged peaks.

This unit produces tremendous bighorn rams with many being big enough to qualify for all-time listing in the Boone and Crockett Club's record book of North American big game. Good elk and deer numbers can be found here along with good trophy potentials for each.

This unit has some of the most rugged and stunning mountains in the Lower 48 in two wilderness areas, Latir Peak on the north end and Wheeler Peak on the south end. A great deal of roadless terrain is between the two wilderness areas. Outside these roadless places is terrain with a large number of logging roads that are crowded with hunters on ATVs during elk and deer seasons. Taos is in the southwestern corner of the unit on the foothills of the Taos Mountains and above the Rio Grande Gorge.

The highest peaks are above timberline with a great deal of exposed rock, including cliffs, rock fields and talus slopes. Grasses, wildflowers, sedges, forbs and short bushes grow wherever there is soil above 11,700 feet. Below that level are conifer forests with many grassy or brushy avalanche chutes and meadows of various sizes. Spruces and firs dominate forests at high levels, aspens join the mix a little lower and ponderosa pines lower still. Low elevations are mostly grassy or brushy flats and foothills with pinyons and junipers growing on the lower parts of the forested mountains. A river that is popular among rafters, Rio Grande, flows along the western edge. Part of the unit borders Colorado and includes 10,093-foot Ute Mountain, a volcanic cone that towers more than 2,500 feet over the Sunshine Valley, which contains pastures and a dozen or more circular irrigated fields.

Much of the Sunshine Valley near Colorado and east of Ute Mountain is private as are many of the foothills and flats near Taos and Valdez in the south. The southern end is in the Taos Pueblo Indian Reservation, which is closed to public hunting. Access into the Carson National Forest is on Highway 522 north of Taos, Highway 130 northeast of Taos, Highway 38 east of Questa and Highway 38 south of Red River. Secondary and primitive roads lead to trailheads, logging and mining areas. The molybdenum mine east of Questa is closed to public access. No vehicles are allowed in the wilderness areas.

Many hunters camp in the national forest along dirt roads. Hunters in wilderness typically hunt from backpack tent camps or wall tent camps. Several hotels and motels are in Taos, including Taos Inn. Red River has several lodging options, including Best Western Rivers Edge and Alpine Lodge.