Highest mountain bike drop

I believe it is about 40 ft (vertical drop distance). There is no definitive record. Some people may have gone larger but failed to land it. Look on YouTube at Josh Bender whose probably gone the biggest and watch these vids below.

YouTube.com/watch?v=WwviVHgxSsU">http://www.YouTube.com/watch?v=WwviVHgxSsU

http://www.YouTube.com/watch?v=ZC26ZCxwQDs

http://www.YouTube.com/watch?v=Z9cXWXW13sA