Waters is a surname , derived from `` Wat '' , or `` Wa'ter '' , an old pronunciation of Gaultier or Walter , and similarly derived from the surname Watson ( `` Wat 's son '' ) . The name is common from an early date in Wales and Yorkshire . The name is currently highly concentrated in the Welsh Borders and Shropshire area of the UK .

Question: where does the last name waters come from
Answer: Wales and Yorkshire