A soffit is an exterior or interior architectural feature, generally the horizontal underside of any construction element. A structure to fill the space between the ceiling and the top of cabinets mounted on the wall is also called a soffit, as is the material connecting an exterior wall to the edge of the roof under the eaves. A soffit is an exterior or interior architectural feature, generally the horizontal underside of any construction element. A structure to fill the space between the ceiling and the top of cabinets mounted on the wall is also called a soffit, as is the material connecting an exterior wall to the edge of the roof under the eaves. Soffit is from French: soffite, formed as a ceiling; and directly from suffictus for suffixus, Latin: suffigere, to fix underneath). In architecture, soffit is the underside of any construction element.