Kayah State is situated between north latitude 18 ̊30′ and 20’and between 97’and 55’. Total area of Kayah State is 4506 square miles. It borders Shan State on the north, Yamethin district and Kayin State on the west and Thailand on the east. This is a mountainous state. Timber extraction is the main economy of the state. Most of the Kayah people live there and use Kayah language as a state language. Population of Kayah State is about 246000 and Kayah people profess Buddhism, Christian and Nat. Although Kayah people have so many seasonal festivals, Kuhtosoe (Climbing the Tagundaing) is the most important one.