The Egyptian belief that "To speak the name of the dead is to make him live again" is certainly carried out in the building of the tombs. The king's formal names and titles are inscribed in his tomb along with his images and statues. Beginning with the 18th Dynasty and ending with the 20th, the kings abandoned the Memphis area and built their tombs in Thebes. Also abandoned were the pyramid style tombs. Most of the tombs were cut into the limestone following a similar pattern: three corridors, an antechamber and a sunken sarcophagus chamber. These catacombs were harder to rob and were more easily concealed. Construction usually lasted six years, beginning with the new reign. The text in the tombs are from the Book of the Dead, the Book of the Gates and the Book of the Underworld.

The Valley of the Kings, or Wadi el-Muluk in Arabic, is a valley in Egypt where tombs were built for the Pharaohs and powerful nobles of the New Kingdom, the Eighteenth through Twentieth Dynasties of Ancient Egypt.

The valley is located at 25 degrees 44'N 32 degrees 36'E. It stands on the west bank of the Nile, across from Thebes (modern Luxor), under the peak of the pyramid-shaped mountain Al-Qurn. It is separated into the East and West Valleys, with most of the important tombs in the East Valley. The West Valley has only one tomb open to the public: the tomb of Ay, Tutankhamun's successor. There are a number of other important burials there, including that of Amenhotep III, but these are still being excavated and are not publicly accessible.

The official name for the site was The Great and Majestic Necropolis of the Millions of Years of the Pharaoh, Life, Strength, Health in The West of Thebes, or more usually, Ta-sekhet-ma'at (the Great Field). The Valley was used for primary burials from approximately 1539 BC to 1075 BC, and contains some 60 tombs, starting with Thutmose I and ending with Ramesses X or XI.

The Valley of the Kings also had tombs for the favourite nobles and the wives and children of both the nobles and pharaohs. Around the time of Ramesses I (ca. 1300 BC) the Valley of the Queens was begun, although some wives were still buried with their husbands.

The quality of the rock in the Valley is very inconsistent. Tombs were built, by cutting through various layers of limestone, each with its own quality. This poses problems for modern day conservators, as it must have to the original architects. Building plans were probably changed on account of this. The most serious problem are the shale layers. This fine material expands when it comes into contact with water. This has damaged many tombs, particularly during floods.