Abstract: A skylight is provided that provides natural sunlight to rooms and areas of a building that do not have a direct view of the sun. The skylight provides a way for interior rooms of a building, for example, to receive natural light from a skylight overhead. Such skylight construction in buildings provides natural daylight to the interior of multi-tiered buildings and the benefits of a skylight accrue to the interior rooms of the multi-tiered building. Generally, this is accomplished by reflecting exterior natural light off one or more mirrors to a skylight in an interior room.