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 as unimportant by previous investigators. The West Valley tombs often carry the prefix "WV", but they follow the same numbering system. Some of the tombs are unoccupied, others remain unidentifiable as regards to their owners, and still others are merely pits used for storage. Most of the open tombs in the Valley of the Kings are located in the East Valley, and this is where most of the tourist facilities are located. The Eighteenth Dynasty tombs within the valley vary quite a bit in decoration, style, and location. It seems that at first there was no fixed plan. The tomb