Otter Rock is an unincorporated community in Lincoln County, Oregon, United States. It is located on U.S. Route 101 on the Oregon Coast. Otter Rock post office was established in 1913, and takes its name from a rock located about a half mile offshore and three and a quarter miles north of Yaquina Head. Sea Otters formerly lived around the rock. Devils Punch Bowl State Natural Area is located in Otter Rock.