Abstract: A system to form a tray ceiling is disclosed, wherein an L-shaped member is placed against the existing wall and ceiling surfaces proximate to where the existing wall meets the existing ceiling. The L-shaped member is then attached to the existing wall and ceiling surfaces at the edges of the “L”. This is done around the perimeter of the existing ceiling, using a plurality of the L-shaped members, such that the part of the existing ceiling enclosed by the L-shaped members has the appearance of being recessed, as in a tray ceiling. Attaching the L-shaped member against the existing wall and ceiling creates a cavity wherein lights, audio speakers, or other items can be installed if desired.