Located (NE1/4NW1/4 Section 21, Township 5 North, Range 8 East, Salt Lake Meridian.) just on the Utah side of the border with Wyoming, it lies on Yellow Creek, almost 10 miles south of the town of Evanston, approximately 8 miles from Bear River Station, Wyoming.
Little is known of the station, as none of the contemporary writers left a description. The station is named for a rock formation described by British explorer Sir Richard Burton as “…a huge Stonehenge, a crown of broken and somewhat lanceolate perpendicular conglomerates or cemented pudding stones called not inappropriately Needle Rocks.” Two stone foundations remain at the location (N41 10 16.9 W111 02 41.7) of the station. The site is on private land.
The 1869 GLO cadastral plat shows the station location being at Porter’s Ranch along the Omaha to Salt Lake Valley Road. The route through this area also was used by the Donner-Reed party in 1846, the Mormon Pioneers in 1847, by General Johnston’s Army in 1858, and the transcontinental telegraph in 1861. (Expedition Utah)

The Needles/Needle Rock Station is presumably located near the Salt Lake Meridian line. Little is known about this station, other than its identification as Needle Rock in the 1861 mail contract. Other sources also identify this site as a station, variously known as "The Needles," "Needle Rock," and "Needle Rocks." (NPS)