King Ay is Tutankhamun's heir who took the throne after the death of the young king, he served in the royal court as a vizier, then ruled the country for several years (about 2 years).

Ay's tomb is located at the end of the West Valley, in 1816 it was researched by Giovanni Belzoni. There is no doubt that the tomb contained Ay, Tutankhamun's successor, but some Egyptologists believe that the tomb may have originally belonged to another king, such as Akhenaten, Tutankhamun, or Smenkhkara.

The plan of the tomb is more similar to the design of the royal tombs of Tall al-Amarna than to the earlier royal tombs of the 18th dynasty, it is similar to the tomb of Tutankhamun,  some scholars even believe that both these tombs were designed by the same artist. The stairs lead to two long wide corridors, an intermediate staircase and a small chamber. Unfortunately, many of the images in this tomb have been deliberately defaced as it belongs to the Amarna period, as the visitor can easily see from the erased cartouches and faces of the king. This tomb looks more like an art gallery than a royal tomb, as the walls of this tomb are expertly decorated, attracting the eye of tourists.