Valley of the Kings In the Western Valley, there is a tomb commencement that is thought to have been started for Akhenaten, but it is no more than a gateway and a series of steps. The tomb of Ay, Tutankhamun's successor is close by. It is likely that this tomb was started for Tutankhamun (its decoration is of a similar style) but later usurped for Ay's burial. This would mean that KV62 may have been Ay's original tomb, which would explain the smaller size and unusual layout for a royal tomb. The other Amarna period tombs are located in a smaller, central area in
Valley of the Kings unknown) were probably in the Seventeenth Dynasty necropolis of Dra' Abu el-Naga'. The first royal tombs in the valley were those of Amenhotep I (although this identification is also disputed), and Thutmose I, whose advisor, Ineni, notes in his tomb that he advised the king to place his tomb in the desolate valley (the identity of this actual tomb is unclear, but it is probably KV20 or KV38). The Valley was used for primary burials from approximately 1539 BC to 1075 BC. It contains at least 63 tombs, beginning with Thutmose I (or possibly earlier, during the reign of Amenhotep