The access is via a 15.5m shaft, located in front of the false door in chamber A11 and is currently accessed by a spiral staircase (see the and the ). As has been mentioned previously, the shaft was almost certainly dug before the construction of the internal walls of the mastaba. This is shown by the fact that it extends under the north wall of the chamber. The opening is 2.8m square and this dimension extends to a depth of 8.9m. From here the narrower shaft descends a further 6.6m, with an east-west width of only 2.0m. The upper part of the shaft shows evidence of footholds cut into the west and south walls at intervals of approximately 0.5m.

The entrance to the actual chamber is located in the west wall of the shaft, widening on both sides to the full 3.5m width of the actual burial chamber. However, the height is decreased from 6.0m to the 3.1m height of the chamber. After the large stone sarcophagus and its lid had been installed, the opening was reduced to produce a passageway of 2.3m long, 0.8m wide with a height of 1.9m. This was achieved using mortared limestone slabs. The passageway also included a security portcullis, constructed halfway along the passage (see the line drawing opposite) which was held in place by a recess in the two side walls. A remaining section of this portcullis is still in situ in the south recess (see the from the chamber, which also shows the bottom of the spiral staircase). The size of the portcullis is approximately 0.2m thick, 1.0m wide and 2.0m high. Although this block was in place, the security of the chamber was not dependant on it, the shaft was later filled to at least half its height.

The actual burial chamber is 3.1m high, 10.25m long and 4.3m wide. The orientation is from east (the entry end) to west, that of the symbolic orientation. The walls of this large rectangular chamber are lined with closely fitting fine white limestone blocks. The ceiling is of the natural rock but painted red and black to simulate granite, which contrasts greatly with the almost totally uncoloured western view of the chamber (see colour photo opposite). The large limestone sarcophagus occupies the west end of the chamber, entirely filling the space between the side walls. A paved ramp leads up from the floor level to almost the top. This was used to place the massive lid in position.

Although it would appear, at first sight, that the sarcophagus base is part of the original bed-rock, because it entirely fits the west end of the chamber, this is not so. Before the positioning of the fine limestone facing of the chamber and the blocking of the larger entrance from the shaft, there was just room to manoeuvre the large and heavy base down the shaft and into position. The side walls of the chamber were then lined with the limestone blocks. The front east face of the sarcophagus base was extended forwards by approximately 1.25m, it is this front surface which is decorated, not that of the actual sarcophagus base itself.

The chamber is almost perfectly preserved, but its decoration was left unfinished. The representations and lists of offerings are beautifully drawn in black outline on the white of the limestone. The original draught sketches drawn in red can still be seen under the final black lines (see and ). The decorations were intended to be filled in with colour, but this was only accomplished on the east wall, although there are traces of paint elsewhere. None of the surfaces were cut in relief.

It should also be noted that in the burial chamber there are no images of servants, officials or family; not even live animals are represented. Because we are in the most intimate space, the one which is directly in contact with Mereruka, he and only he must now "awaken" and take possession of the offerings, to regenerate his Ka. Even in the texts, scribes have avoided the signs representing human beings, or are truncated. In contrast, signs representing dangerous animals, such as the viper, were used. Curiously, the sleeping canine determinative the god Anubis was erased after being drawn, and replaced by the name of God written phonetically: "Inp (w) ", whilst the jackal has been preserved by writing the word "Justice" which is part of the titles of the deceased

Variations in the representation and especially in the form of certain hieroglyphics, indicate that more than one designer worked in the room. This can be seen, for example, by comparing the determinative of the fruit tree or bread on the right and left of the chamber (see ).

The physical features of the entrance passage has already been described above in detail, including its modification (reduction in width and addition of the security portcullis) from when it was initially cut into the solid rock, then infilled with mortared limestone slabs.

The side walls of this were decorated, each side having ten columns of text, again in black outline, but in some cases they were filled with yellow. This text area is bounded at the bottom by red (uppermost) then yellow borders band edged in black. The top of the bands, hence the bottom of the text area, is approximately 0.6m above the floor level, whilst the same border bands for the chamber walls are at a height of about 1.0m. The area of the text columns is surrounded at the sides and top by an Egyptian border comprised of square areas (no colour, if any, has survived) separated by narrow white areas edged by thick black lines; the whole being edged with thin black lines.
The text is identical on both sides, but as can be seen from the photo on the right, of the south thickness, the current condition makes this difficult to read. This face is the better preserved of the two. The of both walls allows a comparison to be made, also allowing the hieroglyphic text to be better seen. The content of the text is a message of welcome to the deceased : Welcome, welcome, says the fair West, her arms outstretched to" - here follows some of his titles, finally finishing with "he who is in honour with the King, in honour with Anubis Lord of Burial, in honour with the [Great] God, in honour with Anubis (?) Lord of the West, in honour with Osiris, in honour with Anubis Lord of Sepa, in honour with Anubis, Mereruka, whose good name is Meri.". The number of variants of the god Anubis, which occur in this list of gods honouring him, seems very strange.

Unlike the other walls, this one has the addition of the colours: red, green, white and yellow. It is divided into four registers, the bottom two being split by the entry passageway. See the for finer detail. The doorway itself is surrounded by an Egyptian border of the same design used to surround the entry thickness walls, but here some of the colour has survived, see the colour photo opposite. This wall, like the entry passageway, has also retained colour in the two horizontal lines (red at the top and ochre at the bottom, edged with black lines) which separate the bottom edge of the lower register from the originally black dado area. These two bands and the dado area may have originally extended along the adjoining north and south walls, however, only a small trace of the colours have survived at the immediate junctions with the east wall.

The image area of the wall, which is divided into four registers, extends to two-thirds of the total height, with the dado and separating bands taking up the lower third. The south edge of the wall, above the horizontal bands is edged with the same Egyptian border found surrounding the entrance, but like that border it has retained very little of its colour and is crossed by the end of the line of text above the bottom detail register. There is evidence that a similar border was intended for the northern edge of the wall, but the artist has certainly over-drawn this with the top two registers. Both sides are further edged with a chain or leopard tail design on a black background. In the close-up image (seen right) the chain and Egyptian border can be seen, but with great difficulty, but they are slightly more obvious in the . The chain or leopard tail design is displayed to the right of the thumbnail image.

The top two registers of the four are located totally above the height of the entry. Each register is accompanied by descriptive text (see ).

register 1 : the upper of the four registers, contains vessels of assorted sizes and shapes. The contents of the right-hand table extend into the border of the wall. Two lines of text rest above this register. The upper one beginning "[A boon which the king] gives, a boon which Anubis gives". This is followed by a list of the gifts: "1000 loaves, 1000 beer, 1000 psn-loaves, 1000 cattle, 1000 fowl, 1000 oryx, 2000 gazelles, 1000 alabaster, 1000 cloths", followed by for the ka of, then some of the deceased's titles and his name as Mereruka. These many titles are listed within the , on its own special page. The second line begins "For the ka of" and again some of the deceased's titles and ending this time with his name as Meri.

register 2 : at its centre, above the entry, are four heaps of different produce or grain (three of which are figs, ished-fruits and carob beans). On either side are both large and small containers with a wide selection of offerings. The line of text above lists these: "1000 bread, 1000 beer, 1000 nbs-fruit, 1000 nbs-fruit-cake, 1000 jujube berries, [1000] carob beans, 1000 of all good year-offerings, 1000 of all sweet things for" followed again by a list of his titles and ending in his full name, Mereruka.

register 3 : has, on either side of the entry, seven representation of grain silos. The narrow strip above the entry contains a variety of small containers. The line of text states: "Bringing all beautiful offerings for", followed by the deceased's titles and his name as Meri. At either end of this register is a vertical column of text simply stating: "All the best beautiful offerings".

register 4 : the lowest of the four registers, contains, on each side, three carcasses laying on their backs, legs tied; a forelimb and the heart have been placed on each. The texts on each side are the same, those on the left reading from left to right, that on the right reading in the opposite direction. The top line, separated from the texts below, reads: "1000 of cattle, 1000 of oryx for" followed again by a short list of Mereruka's titles. The text below, starts vertically with: "Bringing choice cuts", then above each carcass the text identifies the animal types; each side has a "young ox" and two "young oryx belonging to the stall", each identified individually (see ).

These two facing walls are almost identical in content and are mirror images of each other. They are effectively divided into four areas. The north wall is the better preserved of the two and is the one shown above. Each of the two walls have a vertical Egyptian border and the chain design as found on the east wall. The bottom of the image area is also raised above the floor level by what would have been two horizontal bands and dado area. These probable bands and and dado end at the solid sarcophagus structure. in the view , we can see areas 2,3 and 4 of the north wall and the view the same on the south wall.

1st : the east end : consists of four registers of food and drink offerings (see of part of the top two registers). The top and bottom registers, which are much wider than the middle two, contain an assortment of containers on top of which is piled a vast number of foods, including meats, fish, poultry and breads. The middle two registers each contain five ox carcasses laying on their backs, legs tied; a forelimb and the heart have been placed on each. It is as if the artist didn't want to leave a single box blank. Examples: east end of the fourth register north (see ) ; same register, to the left (see ) ; register 1, on the edge of zone 2 (see ). In each of the two middle registers five beef carcasses are aligned to the ground.

2nd : an offering list of 99 entries distributed in three registers (see of all three registers). Each register is again sub-divided into three : at the top is the descriptive text; next an indication of the individual package (i.e. jar, container, joint, etc.) ; at the bottom is the quantity.

3rd : five vertical columns of text, forming a dedication for the offerings (see which includes the five columns between the ends of the two adjoining sections). The first, east-most, column begins "For the Ka of.." followed by some of his titles and ending in his name as "Meri". The four remaining columns all start with his titles. The second column ends with "he who is held in honour, Mereruka.". The third columns again ends with "Meri". Column four ends with "Mereruka". The final column is concluded with "he who is in honour with Anubis Lord of the West, and with Osiris Lord of Busiris, Patron of the Westerners, and with the Great God Lord of Burial, Meri".

4th : the west end : consists of a design of mats or awnings stretched on frames (see showing its position behind the end of the sarcophagus lid). Above this is a horizontal line of text which extends from the top of the five previous columns to the west wall, behind the sarcophagus. It is another list of his titles, which again end only with his short name, "Meri".

This wall is divided into two, horizontally, separated by the depth of the sarcophagus (see ).

The first area is the section of wall above the sarcophagus, behind the lid. This is further divided into two symmetrical areas, left and right. These are almost identical in content and appear as mirror images. At the top of each, a horizontal line again gives Mereruka's titles, both ending in "Meri". Below this are three registers, each having a row of vessels or boxes for offerings :
- the top and bottom registers contain vases and jars. The vases, seven in number on each side, contain the seven canonical oils intended for ritual anointing. The content of each vessel is named. Also, each is accompanied by a short piece of text stating "For the Ka of" followed by one or more titles, then either "Meri" or "Mereruka".

- the middle register contains five boxes, on both left and right-hand sides, each being tied at the top to secure it (see photo above right and and the drawing seen right). Above each of these are two lines of text. The top one states: "For the ka of" followed by one of his titles, and ending in each case with "Meri". The line immediately over the box identifies the content. Starting from the one closest to the centre, these are: "Lower Egyptian natron, pure divine things", "First class blue royal linen", "A quantity of pure and divine natron", "First class blue royal linen" and "Lower Egyptian natron, pure divine things ".

The second area is further divided into two, but this time by the ramp leading to the sarcophagus lid. Like the west end of the north and south walls, these two areas are decorated with mat or awning designs. They are identical in design and are mirror images of each other. The southern area has survived better than the one to the north of the ramp.
The only trace of any colour is found on the south side and even this is insignificant (see a from near the top of the area).

The base is approximately 4.0m north-south, 1.75m east-west and just over 1 metre in height. The inner area, to accept the coffin, is approx. 2.25m north-south, 0.8m east-west and 0.8m deep. The inner area is offset from the centre, moved towards the western edge. The lid is approx. 3.5m north-south, 1.75m east-west and 30cm thick.

The sarcophagus is inscribed on the top and east side of the lid, and on all four surfaces inside the coffer, six texts in total.

The six different texts are as follows:

Text 1 : along the upper surface of the lid, the text runs from the to the , 50cm. from the east (front) edge. This contains a short list of Mereruka's titles and his name: "The Hereditary Noble and Count, Chief Justice and Vizier, Sole Companion, Lector Priest, Scribe of the God's Book, Director of every Divine Office, Meri; Door-keeper (?) of [the god] Dewaw, who has Might with the Gods, Meri; Overseer of the Two Sides (of Rowers?) of the Boat of the Physicians of the Great House, Mereruka".

Text 2 : along the east side of the lid (see ), facing the entry, again north to south. This is a slightly different list of titles to the one on top: "The Hereditary Noble and Count, Chief Justice and Vizier, Chief Lector Priest, Hand of…, Sole Companion, Mortuary-priest of Anubis, … of Anubis, Master of the Great Ones, Scribe of the God's Book, Director of every Divine Office, Director of the Two Seats, Mereruka whose good name is Meri".

The four inscriptions inside the sarcophagus base, which are situated 11-12cm. below the top edge, as expected they are again title lists ending in his name. The north and south ends are obviously shorter than those which run along the east and west sides.

Text 3 : On the inner  :  : "Hereditary Noble and Count, Meri; Chief Justice and Vizier, Meri".

Text 4 and 5 : On the inner and , respectively. These are in fact continuous, starting at the north end of the west surface: (4) "The Hereditary Noble and Count, Chief Lector Priest, Hand of…, Sole Companion, … of Anubis, Mortuary priest of Anubis, Scribe of the God's Book, Director of every Divine Office, Director of the Two Seats, Director of the Mansions of the Waters, who is in honour with Osiris, Hand of…, (5) Meri; Master of the Secrets of the Toilet-house, Sole Companion, Meri".

Text 6 : On the inner east side (no photo is available) : "Lector Priest, Domain-Administrator of [the vineyard] 'Star-of-Horus-President-of-Heaven', Meri; [Sole] Confidant of the King out of his Two Banks, Meri; Staff of [the goddess] Hesat, Sole Companion, Mereruka whose good name is Meri".

When the burial shaft was cleared in 1921/2, it became apparent that the burial chamber had been broken into in antiquity. This was confirmed by the finding of part of an alabaster headrest in the well shaft, bearing the name of Mereruka. This also confirmed that the sarcophagus must have been opened. On entering the chamber, it was found that the lid of the sarcophagus had been moved forwards and the body of Mereruka had been broken up and scattered. The body having been cut to pieces to remove the flesh and linen to get to any precious adornments. From the examination of his remains, it was found that Mereruka was middle aged, and not an old man. His skull was not typical of the period, his face being short and wide and having a protruding jaw, but he was not Negroid.
There were no traces of an inner wooden coffin, but part of an eye of alabaster for inlaying in wood would seem to show that one must have existed. The wood of the coffin may have been gilded and therefore broken into small pieces for removal.
The chamber contained several objects, all of which were in fragments; the exception being a large (0.5m tall) red granite jar. The other objects were : a set of large alabaster canopic jars, various vessels (some with handles) and dishes of alabaster or limestone, two circular alabaster offering tables (inscribed with the name and titles of Mereruka), an alabaster ring-stand and model copper tools. See line drawings of the and the various types of .