The document discusses various materials used for false ceilings, including gypsum board, plaster of Paris (POP), glass, wood, and acoustic boards. Gypsum board is a popular material due to its ease of installation, fire resistance, sound insulation, and durability. POP ceilings provide a smooth, uniform finish that can be painted. Glass ceilings can create the illusion of height but are heavy and dangerous if broken. Wood ceilings have aesthetic appeal but can be heavy and susceptible to pests. Acoustic boards absorb sound to provide insulation in spaces like auditoriums.