The setting is unspecified both as to date and place. It is likely that it occurs in Italy, because the names of both Fortunato and Luchesi are Italian and at one point, Montresor refers to his home as a "palazzo", an Italian Word. Itally also holds various carnivals in different towns prior to Lent. Some writers speculate that it is in France based on the catacomb-like cellar under the Montresor home. As to the date, it is possible that it is sometime near the turn of the 18th century, only because Montresor is recounting events that occurred 50 years ago. Since the story itself was published in 1846, going back 50 years would put the time at sometime in the 1790s.
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