Whiterun Hall of the Dead

The Whiterun Catacombs is an area, located underneath the City of Whiterun.

Location
Once you enter Whiterun, travel to the stairs leading up to the Jarl's palace. Once you re at the bottom of the stairs, take a left, through the canal of water, cascading from the sewer drains. Follow a dirt path around a house, until you see 4 lit braziers, in front of a building. When you walk in front of it, you will see a staircase leading down to a door. Walk down the staircase, and open the door.

The door leads you into The Hall of The Dead. There is another door, at the end of the hall. Enter the door, and you will be in the Catacombs.

Enemies and Collectables
The only enemies in this are will be Skeletons. However, there is a very low concentration of them. You will first encounter only 2 Skeletons, when you first enter the Catacombs. Fortunately, there are many doors in this area, and the rooms inside offer cold coins, goblets, platters, and embalming tools.