KV 62, located in the main wadi, is the most famous tomb in the world because of the treasures it held intact for over three thousand years. The entryway A is cut into the floor of the valley below the beginning of the entry ramp of KV 9, the tomb of Rameses VI. Even before the construction of KV 9, debris had already been dumped on top of the KV 62 entrance. The tomb was forgotten and a group of Rameside workmen’s huts were built over it later in antiquity.
Howard Carter believed that the four chambers of KV 62, although small, relate directly to lower parts of more traditional royal tomb plans. The walls of the tomb were smoother but, except for the burial chamber, were left undecorated. The burial chamber is decorated with scenes from the Opening of the Mouth ritual, Imydwat, Book of the Dead, and representations of the king with various deities.
Some have theorized that when Tutankhamen died suddenly at an early age, a tomb that was originally planned for him in the West Valley (KV 23 or KV 25) was not ready. It may have been decided to bury Tutankhamen in the main Valley in a tomb originally intended for Ay when he was still a God’s father, near the Amarna cache (KV 55). According to this theory, Ay later took the West Valley tomb (KV 23) after succeeding Tutankhamen to the throne.
KV 62 may have been constructed for an important official or member of the royal family, probably in the latter half of Dynasty 18. When it was taken over for the burial of Tutankhamen, still unfinished, a burial chamber with side chamber was cut into the right (north) end of the first chamber. KV 62 was robbed at least twice in antiquity, judging from three different sets of seals on the doorways signifying three different closures of the tomb. Other evidence of theft, besides the disturbed appearance of the objects in the initial chambers, includes inventory dockets on various containers that list artifacts not found when the tomb was discovered. The looters appear to have penetrated past these chambers into side chambers, but did not breach the sealed doors of the shrines surrounding the sarcophagus.
After the final restoration of the burial, perhaps under Horemheb, the location of the tomb was lost as the debris from subsequent tomb construction filled the floor of the center of the Valley.