Patal Bhuvaneshwar is a cave temple naturally carved out of the Sandstone is located in Pithoragarh district. Patal Bhubneshwar thronged by devotees of Lord Shiva specially during Shivaratri, is blessed with an underground shrine of Lord Shiva. Descend some 100 steps to enter the cave which forms many other smaller caves. The place is also famous for its stalactite and stalagmite limerock formations with shapes and figurines suggesting resemblance to mythological Gods and Goddesses. The legend so believes that this underground cave is home to thirty three crore Gods along with Lord Shiva and is said to have been as old as the earth itself. Indeed Patal Bhuneshwar can be treated as the city of caves. It is said that visit to Patal Bhuvaneshwar is considered more auspicious and bear better fruits than visiting Kedarnath or Badrinath.The cave is 160 m long and 90 feet deep. The motorable road ends half a kilometer away from the cave entrance, beyond which a fleet of 100 descending steps lead into it.