Abstract: A light refracting and collecting assembly includes a housing having a bottom surface with two diverging side walls extending therefrom, two opposing end walls and an open top. Disposed between the side walls, proximal the bottom surface, is a light absorbing means such as a heat conductive conduit or a photovoltaic cell collector plate. Angularly extending from the upper surface of the light absorbing means are a plurality of substantially triangular prisms for refracting and directing light from the open top of the housing downwardly towards the light absorbing means. The interior surface of the side walls and bottom surface are coated with a light reflecting material to further direct light toward the light refracting prisms and the light absorbing means. A transparent cover member is superimposed on the open top for protecting the interior and to bend light towards the light absorbing means.