Abstract: A reversible, all seasonal roof utility unit is disclosed adapted to be placed in juxtaposition with other like units in covering a substantial portion of a roof. The unit comprises a sheet member, preferably slotted, having a light-absorbing color on one side and a light-reflecting color on the opposite side. Elevating means elevates the sheet member with respect to the roof to form an air space therebetween. The sheet member is adapted for reversible positioning with respect to the roof, whereby the light-absorbing colored side is directed away from the roof during the colder seasons, and the light-reflecting colored side is directed away from the roof during the warmer seasons. Optionally, the roof itself can have a light-absorbing color, and the utility unit can having a light-reflecting color and be detachably secured with respect to the roof in an elevated position.