Big Falls is a town in Rusk County, Wisconsin, United States.

As of the census[2] of 2000, there were 107 people, 43 households, and 30 families residing in the town.

There were 52 housing units at an average density of 1.5 per square mile (0.6/km2).

20.9% of all households were made up of individuals, and 4.7% had someone living alone who was 65 years of age or older.

There were no families and 2.4% of the population living below the poverty line, including no under eighteens and none of those over 64.