NEPHOS has been developed to attractively structure the diffuse indirect lighting component of the room and inconspicuously carry the lighting equipment for targeted direct lighting, by creatively shaping the sound absorbing surface needed to reduce the reverberation time in the respective room. The lighting configuration of NEPHOS structure can be modified and be adjusted to any room dimensions. The NEPHOS unit is made of PET felt, gained from recycled bottles, and covers a ceiling surface of ~ 5 sqm while its effective sound absorbing surface extends to ~ 15 sqm.