The Pyramids of Giza and the Nile Delta were the tombs of choice for pharaohs of Egypt's Old Kingdom. But New Kingdom pharaohs, who wanted to be closer to the source of their dynastic roots in the south, built their crypts in the hills of this barren tract west of Luxor, now called the Valley of the Kings
The ancient Egyptians built massive public monuments to their pharaohs. But they also spent time and treasure creating hidden underground mausoleums.
The most famed collection of such elaborate tombs—the Valley of the Kings—lies on the Nile's west bank near Luxor.
During Egypt's New Kingdom (1539-1075 B.C.), the valley became a royal burial ground for pharaohs such as Tutankhamun, Seti I, and Ramses II, as well as queens, high priests, and other elites of the 18th, 19th, and 20th dynasties.
The tombs evidence elaborate preparations for the next world, in which humans were promised continuing life and pharaohs were expected to become one with the gods. Mummification was used to preserve the body so that the deceased's eternal soul would be able to reanimate it in the afterlife.
The underground tombs were also well stocked with all the material goods a ruler might need in the next world. Treasures—like the golden masks found with King Tut—are dazzling, but the tombs also contained the more mundane.
source : vally of the kings