The Valley of Spirits is a mythical valley in China. Stories of it's dreaded nature have spread far and wide across the land thus making it an almost forbidden place to venture.
The Valley of Spirits was created by Stan Lee and Don Heck.
A young Mandarin, who had recently lost possession of his estate to the Communist government, headed into The Valley of Spirits not heeding the warnings of local peasants. In the valley he was attracted to a mysterious, unnatural glow. Fearlessly he descended into the valley, believing the Gods themselves were guiding his footsteps. On the way he came across the remains of a dragon and startled by the discovery, he stumbled and fell down a mountainside. Upon landing he discovered the remains of an ancient alien ship. The Mandarin entered the vessel and discovered a log left by it's pilot. There he remained until he had learnt all the secrets of the many worlds it's pilot, Axonn-Karr had traveled.
Knowledge was not the only thing Mandarin had gained within the spaceship. He also discovered the source of its limitless power - ten gems contained in rings that held power like nothing seen before on Earth.
The Valley of Spirits also appears in the action-RPG video game Marvel Ultimate Alliance as the location of Mandarin.You can also unlock Doctor Strange as a playable character after you find him there.