THE NORTH WALL
This only includes two registers and no top banding for the base. This wall remains partially unfinished.
On the north wall and contrary to the south wall, the characters of the main register are all turned toward the entry of the tomb, that is to say toward the rising sun in the east, on the main register of the opposite south wall, everyone is oriented to the in directed, into the tomb towards the west. It is their life in the beyond which is going to be related to us and the expression of their hope in the "stepping out during the day" (ie. to the east) which was their faith.
The main register
The panel is formed by a succession of three offering scenes. It is divided by the arrangement of the persons into groups. The scenes represent a consecutive course of events.
The first scene
The first scene, on the left, is very damaged. It represents the deceased couple where only the woman is only partially visible. She wears an even more sumptuous wig than on the south wall, in which some strands, probably her real hair, curls at the cheek on one side and downward on the another. She is seated on a seat with a back of which the rear of the seat is raised slightly. The feet of the seat represent paws of a lion. Of Roy himself, the perfume cone on his head is the only thing remaining.
Immediately before the couple stands a large offering table over which the sem-priest makes the fumigation and libation rituals, while reciting the traditional formulas allowing the dead to nourish themselves and to enter and to leave their tomb, as they wish. The sem-priest, who is dressed in his leopard skin, is again the servant of Roy, Amun-em-ky. Also belonging to this scene are two white painted wood-crates, the upper crate has a golden hes-container 
attached, and at the botoom is a kneeling mourner.
The second scene
This shows us Roy and his wife in probably an identical attitude to the one of the previous scene, but behind them one observes four characters, two men and two women, displayed in two very similar sub-registers.
The two women are on seats without backs, but which include a beautifully decorated red cushion, with white embroidered rosettes. The one at the top is identified as "chantress of Amun and uppermost the harem, Mutbuy" the beautiful sister of Roy. The men are seated on ebony seats with backs, showing their higher social status. The one at the top, is identified as the deceased's brother, a royal scribe, who seemingly served as priest of offerings to the deceased for Ahmose-Nefertari, the mother Amenhotep I and the Patronin the Theban necropolis, however, his name is damaged, as it follows after the cartouche. He has a shaven head and holds in his right hand a piece of white material. The lower one, wears a wig and also holds something in his hand, but the object is in a lacuna. Above the lower two characters, the columns of hieroglyphs remained empty, thus providing no indication on their identity.
Located in front of each group is a bundle of onions, tied at the top by a red and white handle (). This "ascension bouquet" was offered at the time of the feast of onions linked with Sokar (see a complete clarification on this feast ).
In front of them () is a similar scene which includes Roy and his wife, at a much greater scale. Besides his wife, Roy's brother and sister should also have a place at the offering to the deceased. Under the decorated bouquet of onions, is another plant offering purified by a sem-priest with a shaven head. Above is the formulae which they chant to restore in the deceased his power on earth, in the sky and in the necropolis.
The third scene
Again, the couple receive offerings from the sem-priest, who is this time represented with a wig.
Immediately behind Roy's wife, Nebtawy, are seated two representations of women (). The one at the top is identified as the sister of Nebtawy. The columns which would have contained the identity of the lower one remain empty. The stools of the ladies, and that on which Roy's wife sits, are of the same kind. Again the same elaborate, red embellished with rosettes, pillows. The clothes the priest participating at the offering are stained orange-red by the fragrant consecrated oil. The facial expressions and wigs are excellently arranged and the face of Roy is very similar in style to that of Sennefer in TT 99 (the mayor from Thebes at the time Thutmosis III). The painter seems therefore to originate the same school or family, although about 150 years have passed between these tombs.
In front of each of the two accomanying ladies is an offering table which includes vegetables and breads.
Roy inhales the perfume of an immense lotus flower bent toward his face which promises him rebirth. In front of the couple is a similar offering table to that of two ladies behind them. Notice the lacuna above of the offerings, certainly due to a chip of flint detached after the completion of the decorations. The scribes not having a plasterer anymore decorated the fault with plant motifs, completely inappropriate here. Below the table is a red vessel, around which winds a single lotus.
Another sem-priest, this one with a black wig, carries out the purification. Behind him kneel two women, in mourning. Notice the difference in the treatment of their breasts: the woman of the top is represented with a flabby, falling breast, while that of the lower one is firm ().
The north wall expresses: bliss in the necropolis, transfigured by the funeral rites, the deceased can then welcome their own earthly images and can forever start again the stages leading to eternity. It results in a cyclic movement driving the deceased from the simple mortal stage to a complete assimilation of the "privileged" in the necropolis and in the beyond with which they can henceforth amaze themselves eternally.
The frieze
(, )
Unlike the south wall, the frieze here is incomplete and unfinished. The figurative representations have been achieved but the yellow columns destined for the hieroglyphs are not filled. In the same way, the image of the top of the tomb, where Anubis rests, hasn't received its red defining lines.
THE WEST WALL
The whole could be likened to a stela false door, a place of communication between the world of the living and the world from below. It is very damaged, allowing some fragments only of the painted relief around the niche containing a stela.
The following content descriptions of the scenes are not derived from the current preserved state of the wall but are based on reconstructions of M. Bauds and E. Driotons.
The wall
This is delimited laterally and around the space of the niche by five parallel borders in blue, white and red. Thus the delimited space possesses the bluish-white base of the rest of the tomb and it is even decorated on its external face by an "Egyptian border" formed of alternating white, red and green rectangles.
The wall is divided into three registers.
In the upper register (the divine level) one finds two symmetrical scenes of worship separated by a symbolic flower combining the lily and the papyrus, whose stem is supported by an ankh-sign and a was-sign. On the left is Pharaoh Horemheb and his wife Mutnedjemet who offer some flowers to Osiris and seeks to appease him though the rattling of sistren. Behind them stands a staff-shaped bouquet. On the right is king Amenhotep I and his wife (represented in black) Ahmes-Nefertaris paying homage to Anubis. The deceased thus receives protection from the "holy patrons" of the Theban Necropolis.
Directly above of the niche (on the left), one recognises a face of Osiris before whom the deceased makes the offering of materials. The god's throne is on a bevelled rectangular dais: the hieroglyphic sign of Ma'at. Opposing this (on the right) and originally separated by the symbolic flower, was the seated Anubis, whose throne would also have rested on a bevelled Ma'at-sign dais.
The second remaining cartouche in the tomb is found here. It is especially interesting because it permits the dating the monument: it concerns Djeser-Kheperu-Ra, therefore Pharaoh Horemheb.
In the second register, symmetrically in relation to the stela, Roy dedicates some offerings to the divinities of the upper register. One recognises the deceased, with noble's short beard, returning favour in front of the two offering tables differently laden with food, under which are portrayed two lettuce plants, which seemingly has male sexual connotations. The left offering table carries fruits, cucumbers, vegetables and breads; the right (now destroyed) apparently held a bundle-form bouquet, vegetables and various kinds of bread, from top to bottom.
In the third register, the lowest, (on the left) one finds a greatly destroyed scene of Roy and his Ba-bird watered by Hathor as the tree-goddess; (on the right) one can still make out a female before an offering table.
The stela
The arched stela is incomplete and is missing a good third at top left and especially at bottom right. It constitutes a praise to the solar god Ra. The background is white, and the hieroglyphs and representations must have been painted, but the colour has disappeared.
In the upper round arch, one finds the solar barque where the seated solar god carries an Ankh sign on his knees. Before him are two baboons in worship. They thus greet the rising sun.
The adjacent text beneath starts with an adoration to Ra every day when he rises on the horizon. The right part of the stela, in the broken area, shows the deceased's image in worship in front of an offering table.
THE EAST WALL
On each side of the entry is of short set of scenes recounting the daily life and functions of Roy. Being part of the terrestrial world, they have been logically placed at the east. These scenes are very interesting because, even incomplete, they show the manner of which the decoration was achieved.
These scenes are very interesting because, although they are incomplete, they cover the method and manner by which the tomb was decorated. Contrary to what we might believe, the flat background was applied first, followed by the colours, then the outlines in black or red were added later, without previously applying a grid. Merely the subdivision, here even into four registers and the surfaces for the writing was prepared. One frequently finds this in private tombs with scenes, which don't represent the main scenes of the tomb, but small representations with servants and officials. The sequence of application seems have been as follows: green - red ochre - the base - white - grey and brown. One imagines the dexterity and talent which was necessary for the painter to apply with such exactness his decorations.
One can thus distinguish three registers grouping together of small scenes of very lively style.
At the top, under a canopy, the deceased hears the report of a worker of the domain of which he is responsible (). He here shows him the products of the domain.
Underneath, a tree from which is suspended what must constitute the provisions and water of the ploughmen. Here, in a rarely demonstrated composition, forms a perspective plan in which the man in the foreground raises the head without releasing his plough, probably listening to that which is said him by the one opposite, or the one with the raised hand at his rear. The black cow was completed and was also the white one. On the other hand the pictures of the men have no outline nor detail.
The lower section (), a young boy picks some fruit while a peasant drives harnessed oxen pulling a plough. He releases a hand so that he can give an order to the boy. He is followed by a woman who wears a bag of seed.
Even further below, the master, enlarged to show his status, listens to a small peasant who gives him an account of the harvest.
On the other side of the entry is the access is at the funeral well.
THE CEILING
The ceiling is entirely decorated in stretched canvas and is divided in two parts by a central yellow band of 0.20 to 0.22m. including (in blue hieroglyphs) the name and titles of Roy, as well as a prayer to Ra and the signs make their way from the bottom of the tomb toward the entry.
The condition of preservation of the ceiling painting is amazingly good, except for a few positions. The hieroglyphs on the whole are executed in blue. The central band is bordered by a quintuple of blue, red and white lines already seen elsewhere ().
The background motif is geometric, consisting of yellow and white alternating squares themselves decorated with small flowers with 4 petals and 5 thick dots in black and red.
Through the unevenness of the ceiling of the tomb, the over-painted roof fabric seems to be in movement, which is what the painter had intended. We similarly find it in many other private tombs, as for instance in the tomb of .
SUMMARY
This small tomb gives us a general outline of the style and state of the religious thoughts at this extreme end of the XVIIIth Dynasty for an averagely important noble like Roy.
His destiny in eternity is thus immortalised by the texts and the representations, Roy was well provided for.
And the stela which he had placed in the court of his tomb did not allow the people of power to forget him, so that they spoke his name and recited for him formulae of offerings, for his eternal existence in the underworld.
And each of those who had known him found the sign there for which they waited: as long as they would have faith in Osiris to become Ra, Egypt would last and the sun which created all life would rise.
Can the fate of Roy have been in accordance with his wishes.
At least, his name is still known and spoken today…