This paper deals with the stela of In-Heret-Nakht and his wife, now preserved in the British Museum London. This stela was found in Naga-ed-Dêr, Sohag, Upper Egypt and dated depending on the typological study of (Brovarski, E. The inscribed material of the first intermediate period from Naga-ed-Dêr) and other studies. The artistic features, such as the style of the pose of the deceased with his wife, the clothes, the ornaments, the shape of the offering table and the offerings on it and its arrangement, as well as the distinctive features of the hieroglyphic writing illustrated a scene such as the formula of Htp di nsw and its difference from the end of old kingdom and the first intermediate period to the middle kingdom. It was also dated from the titles of the deceased and his wife. Moreover, the present research paper provides a stylistic study of this stela of In-Heret-Nakht and paleographical and philological comments on its texts.