According to studies by Li Chi and Yang Hsi-mei, more than 400 skulls have been unearthed at the site, most of them found in a pit of skulls near the tomb of the Yin kings, which most likely implies that they came from decapitated sacrificial victims.
根據李濟之、楊希枚兩位教授的分析與研究，殷墟發掘所得的頭骨有四百多具，大部分都出土於殷王大墓邊的所謂「人頭坑」小墓，也就是說：這些頭骨很可能是被砍下頭來的殉葬者，因為大都只有頭骨而不見有體骨與肢骨。