Tomb WV23, also known as KV23, was the burial place of Ay, a pharaoh of the Eighteenth Dynasty, in the Western Valley of the Kings near modern-day Luxor.

Its architecture is similar to the royal tomb of Akhenaten at Amarna, with a straight descending corridor leading to a "well chamber" that has no shaft.

On the eastern wall there is a depiction of a fishing and fowling scene, which is not shown in other royal tombs, normally appearing in burials of nobility.

Nicholas Reeves and Richard Wilkinson see this as support of the theory that the body of Ay was cached in KV57, the tomb of Horemheb, at that time.

It was found that the drystone wall on the northern side of the entrance, thought to be a later addition, proved to be contemporary with the tomb's construction as it served the very real purpose of retaining quarried limestone chippings.

Schaden stated that its removal prompted "a mass of limestone dust and chips [to] literally flow down the stairs towards the door of the tomb.

Darkened layers of fill at the far end of the second corridor indicated periods of flooding, although some thin smudges may suggest the presence of decayed wood.

The second corridor contained a wooden hand from a statuette, and five discs of gilded copper embossed with rosette and star patterns crumpled into a ball.

The well chamber contained fill 119 centimetres (47 in) deep by the doorway, and yielded another gilded copper rosette, half of a human pelvis, another ushabti beard, a wooden leg from a statuette, and some pottery of Roman or Coptic date.

Inside the burial chamber the fill was uneven, with a gradual slope away from the door, and a depression in the centre from the removal of the sarcophagus; debris was piled against the walls.

Made of red granite, it has a vaulted shape with flat sides; the decoration is incised and infilled with green pigment.

The final chamber contained more fragments of the sarcophagus, further human bones, and the missing part of the meat jar inscription.

The west wall is decorated with a scene depicting Ay hunting in the marshes accompanied by his wife Tey; this is a unique occurrence for a New Kingdom royal tomb.