Abstract: A ceiling tile and back panel combination is comprised of PVC plastic preferably made from UV Stabilized 0.013 thick vinyl plastic and formed into the desired shapes. The ceiling tiles and back panel provide all the functionality of conventional drop ceiling tiles and ceiling panels, but at a fraction of the weight. A thin wall construction uses fewer raw materials, and makes the tiles more efficient to ship than conventional mineral fiber ceiling tiles. Additionally, the tiles of the invention do not negatively impact indoor air quality or encourage microbial growth. Also, the tiles are 100% recyclable. Acoustical performance is enhanced by formed surface features, and both thermal and acoustical performance is greatly improved when tiles are used in combination with back panels and intermediate panels, creating isolated air baffles. When installed under fire suppression sprinkler heads, tiles drop out of the way in the event of a fire so sprinklers can do their job.