The Theban Tomb TT23 is located in Sheikh Abd el-Qurna, part of the Theban Necropolis, on the west bank of the Nile, opposite to Luxor.

It is the burial place of the ancient Egyptian official, Tjay or Thay called To, who was a royal scribe of the dispatches of the Lord of the Two Lands, during the 19th Dynasty.

Thay served during the reign of Merenptah.

Thay was the son of the scribe of soldiers Khaemteri and Tamy.

Thay is shown with a wife named Raya, who was chief of the harem of Sobek and another wife who is called Nebettawy.