Gal Vihara is located in the World Heritage city of Polonnaruwa. The UNESCO published the Polonnaruwa as a World Heritage city. Gal Vihara is seen as the rock temple of Buddha. It has four rock statues, each statue of different figures of Buddha. The first one reflected Buddha is seated on a lotus; the second one is also a seated figure, the third one is a standing figure, and the last one is a reclining figure. The King Parakramabahu is founder of Gal Vihara. The Gal Vihara is the most prominent in Sri Lanka developed by King Parakramabahu. Gal Viharaya will make more tourist attraction due to the location of the temple.