Patal Bhuvaneshwar Cave is located in Surnaya Rural Municipality,Ward Number -2 of Baitadi District. The deepest cave of Nepal and other 26 small caves are located in the dense forest area of 751 Acres Land. The forest is also declared as the first religious forest of the Baitadi district as there are lots of Hindu beliefs and myths related with the cave,the temple and the pond above the cave where the big feast is held in the day of Mahashivaratri. It is believed that there is a stream of milk at the end of the cave. Patal Bhuvaneswar Cave is claimed to be the deepest cave of Asia Nepal by Cave Researchers. President and, French cave expert of International Center for the Exploration of the of the Himalayas Morris Dusen conducted preliminary study, according the study conducted by team led by Morris Dusen. Studying up to 800 meters of the Patal Bhuvaneswar cave. The depth was found to be 160 meters. Going forward from 800meters was very difficult as rescue team indicated that the cave was very narrow at 800 meters. Further study of the cave is yet to be conducted due to lack of team arrangement and lack of resources. The team had to return back from 800meters which was announced at a press conference. Before any research was done on Patal Bhuvaneshwar, the Siddhi cave from Bandipur Tanahu was considered as the largest and deepest café of Nepal with 65meter depth. Dusen's study team further studies the Patal Bhuvaneshwar cave. A plan is being prepared to study even the 'topography map' showing the inside of the cave. Dusen, who has visited 1,300 caves around the world, has started studying Patal Bhuvaneswar under the initiative of the Tourism Promotion Center. At the initiative of the Tourism Promotion Center, the cave was set up on April 13 with the objective of supporting the promotion of tourism at Patal Bhuvaneshwar. For the cave tourism promotion of this place, Bhuvaneswar Cave Festival 2070 was also organized. The festival also includes cave Arrangement of observation, local food stalls and cultural programs reflecting local folk culture. A team of experts has further studied the cave before the festival. Patal Bhuvaneshwar is believed to be related to Swasthani Vratakatha by the locals. It is beleived that Mahadev was carrying the body of Goddess Sati when her Paitala(Foot) fell in the area. There are four main caves in total in this area including Devdwar, Dharmadwar, Mokshadwar and Papadwar. There is a tradition that one should be pure before entering the cave and enter the cave only after burning incense to Mahadev. Rich with verdant vegetation and water resources which is also accompanied by the deepest cave of Nepal , Patal Bhuvaneshwar is still yet to come to the limelight of national tourism.