Tomb WV23, also known as KV23, was the tomb of Ay, a pharaoh of the Eighteenth Dynasty, in the Western Valley of the Kings near modern-day Luxor. The tomb was discovered in 1816 by Giovanni Battista Belzoni. Its architecture is similar to that of the royal tomb of Akhenaten at Amarna, with a straight descending corridor leading to a "well chamber" that has no shaft. This leads to the burial chamber, which now contains the reconstructed sarcophagus, which was smashed in antiquity. The tomb had also been anciently desecrated, with many instances of Ay's image or name erased from the wall paintings. Its decoration is similar in content and colour to that of the tomb of Tutankhamun (KV62), with a few differences. 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.

Ay was the penultimate pharaoh of ancient Egypt's 18th Dynasty. He held the throne of Egypt for a brief four-year period in the late 14th century BC. Prior to his rule, he was a close advisor to two, and perhaps three, other pharaohs of the dynasty. It is speculated that he was the power behind the throne during child ruler Tutankhamun's reign. His prenomen Kheperkheperure means "Everlasting are the Manifestations of Ra", while his nomen Ay it-netjer reads as "Ay, Father of the God". Records and monuments that can be clearly attributed to Ay are rare, both because his reign was short and because his successor, Horemheb, instigated a campaign of damnatio memoriae against him and the other pharaohs associated with the unpopular Amarna Period.