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 is extensive. The tomb has been newly restored and opened for visitors. By the end of the New Kingdom, Egypt had entered a long period of political and economic decline. The priests at Thebes grew more powerful, and they effectively administered Upper Egypt, while kings ruling from Tanis controlled Lower Egypt. Some attempt at using the open tombs was made at the start of the Twenty-first Dynasty, with the High Priest of Amun, Pinedjem I, adding his cartouche to KV4. The Valley began to be heavily plundered, so during the Twenty-first Dynasty the priests of Amun opened most of the