Mahasamund has plentiful granite, limestone, dolerite and quartz resources, which means it has the potential of becoming a major mining center.
Sirpur Sited on the banks of the holy Mahanadi river, Sirpur, known as 'Shripur' in ancient times, was the capital of South Kosala. It is historically significant from the angles of art, science, religion and spirituality. Sirpur is known for its Buddhist Vihars .
Laxman Temple
One of the finest brick temples in India, this is characterized by exquisite carvings and precise construction. Sheshnaag serves as an umbrella to Load Shiva on the top of the entrance, while incarnations of Load Vishnu, Krishna Leela ornamental symbols, and erotic carvings adorn the sides. The religious segments of a temple - Vatayan , Chitya Gawaksha , Bharwahakgana , Aja , Kirtimukh and Karna Amalak - are engraved in the pillars of this Panchrath type temple. The inside has the Mandap (shelter), Antraal (passage) and Garbha Grih (the main house). The Archaeological Survey of India has established a museum in the temple premises, which houses a collection of rare statues and other relics significant to the Shaiva, Vaishnava, Buddhist and Jain faiths.
Anand Prabhu Kudi Vihar
This 14 room Buddhist vihar , constructed by Bhikshu Anand Prabhu, a follower of Buddha, during the period of Mahashivgupt Balarjun, is the most famous of Sirpur's Buddhist vihars . The main entrance is adorned by a dwarpaal (doorkeeper) carved in stone pillars on either side. A six feet tall statue of Buddha touching the earth is installed inside the vihar .
Swastik Vihar
This Buddhist vihar , recently excavated, is believed to have been used by Buddhist monks for meditation and study.
Gandheswar Temple
Situated on the banks of the Mahanadi river, this Shiva temple was built using the architectural remains of ancient temples and vihars . The effect is quite artistic. Various pictures of 'Shiva-Leela' adorn the top of the entrance. Inside there is a statue of Buddha touching the earth, as well as statues of Natraj, Shiva, Varah, Garud Narayan, and Mahisasur Mardini.