This is the second of the rock-cut chambers and was probably produced during the second phase of construction. Its height is 2.10m, with a width of 3.15m and a depth of 2.25m. Only the upper 1.3m of the walls contain the image fields, the lower portion being the dado of 0.8m in height. The dado area shows its original painting for the first time, which consisted of an upper red then a yellow stripe, whilst the greater lower portion is black.

The chamber may be considered as two chambers with an invisible dividing wall, the southern half being that of Niankhkhnum and the northern belonging to Khnumhotep. The two halves are decorated as almost mirror images.

Calling this the east "wall" is a slight exaggeration because it is somewhat limited in its expanse, due to the fact that the two entrances, which connect with the preceding chamber (which are further broadened by the recesses for the doors), lie either side of it. Therefore, it consists only of the central pillar (width: 0.90m; height: 1.94m) and a lintel (height: 0.16m) extending over the pillar to the entire chamber width. The lintel was already damaged in ancient times, presumably during the late period, so that today its original decoration is no longer discernible. Only the tall image field of the pillar remains today (width: 0.78m; height: 1.14m), and even this had to be reconstructed from single blocks scattered around the offering chamber.

This area is bordered by the conventional colour ladder. The other remaining colour at this end of the offering chamber belongs to the recesses for the two doorways. These were painted red. The recesses over the doorways, however, vanished along with that of the original lintel.
The image field shows a representation of the two deceased embracing. A similar picture is located on the opposite west wall so that a correspondence exists between these two representations.
As with the previous scene of embrace, on the other side of this pillar, Niankhkhnum stands in front of Khnumhotep and again facing north. Both deceased face each other so closely that their noses touch. Their names are drawn in vertical lines behind each of the deceased.

The wall consists of one large coherent scene (width: 2.30m; height: 1.25m). The decoration shows the deceased, Niankhkhnum, seated to the right in front of a offering table containing 14 bread halves. Above his head, in four vertical columns, is inscribed his name and his most important titles. He wears a stranded wig and a ceremonial beard, he has a broad necklace and an amulet hanging on a chain under the necklace. He also wears a heavily ribbed projecting kilt, of which the triangular front sticks upwards. Under the food table are vessels intended for washing, a pitcher of water and a bowl. An inscription, which begins over the bread halves and continues under the food table, names an abbreviated list of his offerings (all in 1000's) breads, jugs of beer, cattle, poultry, alabaster vessels, rolls of material, ointments all sweet things, all good things; for each day..

At the same height as Niankhkhnum's name and titles, extending left to the other end of the wall, is a tabular list of 89 offerings. These are inscribed in short vertical columns in two sub-registers.
Below this long list, the wall is divided into a further three registers ( and ), the uppermost being further divided into three sub-registers.

The three narrow sub-registers, extending left from the deceased and his table, the top two actually extend over it. All three contain visual representations of the offerings.

Next is a register displaying offerings carried to Niankhkhnum by ten funerary priests. They all have curly wigs and wear the kilt specific to their profession. They bring to the deceased (in total) three poultry, a young oryx, ibex and calf, various meat joints, a mug of beer and a tray of breads.

Finally, directly over the dado area, stands the register showing the images (right to left) of the slaughter of a black spotted ox, an oryx and an ibex. All the animals lie with their head to the right. Eleven butchers are involved with the slaughter of these animals, all wear a curly wig as well as the short kilt of their work.
The removal of the front leg of the black spotted ox () is shown in the traditional manner. An assistant at the tail end of the animal pulls the front leg with all of his strength. The butcher stands to the right, at the head end, and severs the front leg at the joint. An assistant kneeling on the ground holds up a vessel and catches the blood. Finally, to the right of the animal and behind the actual butcher stands the knife sharpener.

The wall is a near mirror image, at least in its overall basic structure, to that of the the south wall. This time Khnumhotep is seated at its west (left) end in front of his offering table. Again, the four columns of vertical inscription above the head of the deceased gives his name and most important titles. He dressed in an identical fashion to Niankhkhnum. The table is provided with the washing materials and an around the table an almost identical list of offerings (in 1000's), but it has the addition of a Dorcas-gazelle (with no number indicated).

The remainder of the wall is sub-divided into the same sets of registers, only the actual content differing ( and ).

The long tabular list again contains 89 items, but differ after item 33.

The three narrow sub-registers, extending right from the deceased and his table, again contains a visual display of a wide variety of offerings ().

The next register again contains 10 funerary priests dressed as they were for Niankhkhnum, bearing offerings to Khnumhotep. Although the order is changed, the actual offerings are almost identical.

The final register this time contains, from left to right: the slaughter of an oryx, then an ox. Finally, this time, instead of the actual slaughter of an animal, the butchers are shown skinning an ox. The scene is very rare and in it the ribs of the animal can be easily seen.

The west wall of the offering chamber contains the two appearance doors of Niankhkhnum and Khnumhotep, as a partition before the serdab (or statue chamber) of the tomb. Today, the southerly appearance door of Niankhkhnum (width: 1.31m; height: 2.10m) is greatly damaged, because a shaft was cut through at a later period, causing the structure above it to collapse. The northerly appearance door (of the same size) of Khnumhotep remains intact. This northerly door contains a vertical slit in the right-hand section of the outer doorframe which produced the connection to the serdab lying behind this west wall. The two doors are separated by a central field (width: 0.53m). This is embellished by a representation of the two deceased embracing each other.
The doors, together with the central field, form a single unit, since both appearance doors are interconnected by one upper horizontal lintel.

The appearance door of Niankhkhnum.

Despite its severe damage, enough survives to be certain that style and content were almost identical to that of Khnumhotep, at the other end of the wall (see detail above or description below). The main differences being in the descriptive hieroglyphic texts, which fortunately have survived.
Its structure comprises: an upper (outer) lintel, a left outer doorframe (Khnumhotep's appearance door has the right one), an image field under the upper lintel, a lower lintel, inner doorposts (left and right) and an inner false opening with an inscribed rounded beam and field. The following inscriptions are, in part, derived from those of Khnumhotep's door.

The upper lintel is inscribed with an offering text, which starts at the centre of the common lintel and progresses left, reading from right to left. "An offering which the King gives, (namely) an offering which Anubis (is given), the first of the Hall of the Gods. May he be buried in the necropolis after he has become very beautifully old (as) one honoured by the great god, Niankhkhnum."

The inscription of the left outer doorframe (which still fully exists) is: "An offering which the king gives so that his voice comes out for him at the beginning of the year, for the Thoth-festival, for the beginning-of-the-year-festival, for the Wag-festival, for the Sokar-festival, for the great festival, for the fire-festival, for the procession of Min festival, for the monthly Sadj-festival, for the beginning-of-the-month-festival, for the half-month-festival, for every festival every day, for Niankhkhnum.".

The image field between the upper and lower lintels no longer exists, but would have contained a scene similar to that on Khnumhotep's door.

The lower lintel has the name and titles of the deceased.

The two inner doorposts originally contained a representation of the deceased looking inwards, similar to those on the door of Khnumhotep (see detail above). Only a few sections now exist. The deceased is shown with natural hair, wearing a broad necklace and a projecting kilt; he holds his staff of office in his hand. A brief inscriptions named his as: "The king's administrator, Niankhkhnum.".

Between the two inner doorposts is a false entry/exit serving the serdab, enabling the deceased to enter the world of the living. The short beam is inscribed with his name, whilst the area below it gives: "The overseer of the manicurists of the palace, confidant of the king, Niankhkhnum.".

The appearance door of Khnumhotep.

This door of appearances has survived virtually intact, although much of its original colour has disappeared. Its structure is the same as that of Niankhkhnum, excepting that this one has the right outer doorframe.

The upper lintel is again inscribed with the same offering text, but this time for Khnumhotep. It is also to be read from right to left, starting from the right-hand edge and progressing to the centre of the common lintel.

The inscription of the right outer doorframe is different to the left one of Niankhkhnum: "The king gives an offering, that he may wander on the beautiful pathways, on which the honoured wander, (namely) the supervisor of the manicurists of the palace, Khnumhotep.".

The image field below the upper lintel shows a splendid offering table scene, which stands between two tall rectangular fields. It contains the image of the deceased seated left before a food table covered with twelve stylised halves of bread. The deceased is dressed as usual. Under the table are offerings of bread and beer (in jugs). To the right of the table are further offerings. The scene is inscribed with the usual name and titles of the deceased.

The lower lintel has again the name and titles of the deceased.

The two inner doorposts contain a representation of the deceased looking inwards. He is shown with natural hair and again dressed in his usual attire. He is named in a brief inscription as: "The king's administrator, Khnumhotep.".

Between the two inner doorposts is a false entry/exit serving the serdab, enabling the deceased to enter the world of the living. The short beam is inscribed with his name, whilst the area below it gives: "The overseer of the manicurists of the palace, confidant of the king, Khnumhotep.".

The final embrace.

Between the two doors of appearance is the common image field contains the representation of the two deceased embracing. Unlike the two previous similar scenes, their heads don't approach each other but are, despite the embrace, clearly separated from each other. They both have their natural hair, both wear broad necklaces and a formal kilt with a decorative belt-buckle. Niankhkhnum stands to the left, Khnumhotep to the right, both facing each other. Niankhkhnum holds the left forearm of Khnumhotep with his left hand, which passes in front of latter; Khnumhotep holds his right arm behind the back of Niankhkhnum and puts his right hand on the right shoulder of his brother.
Above their heads, in two vertical columns each, their names and titles are again beautifully inscribed in raised relief () : ) : "The manicurist of the king, the supervisor of the manicurists of the palace, the confidant of the king, the one whom his lord loves,  ……".

In addition to the main burial/coffin chambers (and related means of access) of Niankhkhnum and Khnumhotep, there also exists a number of other vertical burial shafts, in particular those along the east wall of the antechamber (). Two of these were probably the original shafts for both deceased during the first phase of construction.

The totally undecorated burial chamber area of the installation of Niankhkhnum and Khnumhotep, presumably created during the second phase, can be reached by a sloping tunnel which proceeds in a southwards direction, and which passes directly under the antechamber of the tomb (). The access to this tunnel begins directly before the rock-cut section of the tomb, in the floor of the rebuilt second vestibule, at the south end of the open courtyard. The sloping tunnel begins under the edge of the south wall of the vestibule and leads at an inclined angle of approximately 16° for 6.70m under the antechamber. The tunnel is 1.70m in width and 1.20m in the height. It leads directly into the first (eastern) coffin chamber, the floor of which is one metre lower than the end of the floor of the tunnel and just over four metres below that of the antechamber.

The space was created as double chamber (extended by a southern gallery in a much later period) in which an eastern and a western room can be distinctly identified. The chambers were created side by side and were separated from each other only by a low stone partition wall. This wall, which reaches a height of 0.85m, was broken through at a later date (either due to the damage of the tomb under Unas or during a later time, so that it is only its north part survives.

The limestone sarcophaguses of Niankhkhnum and Khnumhotep were placed in the two coffin chambers. The one found in the eastern chamber lay in a north-south orientation, its lid had been smashed in ancient times. The one of the western chamber had been smashed and laid as buttresses against the north wall. Numerous wooden coffins, of a later period, were located in the eastern chamber. Because neither of the two stone sarcophaguses were inscribed, it was difficult to decide to which of the two chambers the deceased Niankhkhnum and Khnumhotep were assign. Signs indicate that the burial of Niankhkhnum was in the eastern chamber and Khnumhotep was in the western one. This is firstly explained by the fact that the appropriate shaft (labelled "K" on the plan, above left) before the door of appearance of Khnumhotep, leads directly down into the western coffin chamber to a position in front of the original location of the sarcophagus, and which could therefore have been intended for the burial of Khnumhotep. The sloping tunnel would thus have served only for the burial of the person buried in the eastern chamber, which could only therefore have been for Niankhkhnum. As elsewhere in the tomb, Niankhkhnum can be observed in the dominant position, as also with the favourable location of the sarcophagus, and nearest to the place of the living. However it should be noted that the western chamber is actually larger.