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A soffit is an exterior or interior architectural feature, generally the underside of any construction element. A structure to fill the space between the ceiling and the top of cabinets mounted on the wall is called a soffit, as is the material connecting an exterior wall to the edge of the roof under the eaves.

Examples of soffits include:

the underside of an arch or architrave (whether supported by piers or columns)
the underside of a flight of stairs, under the classical entablature
the underside of a projecting cornice, or side of chimney
the underside of a ceiling to fill the space above the kitchen cabinets, at the corner of the ceiling and wall
the underside of an office ceiling where tiles (generally gypsum) are suspended, fastened directly or bonded to a grid system attached to the walls or ceiling
the exposed undersurface of any exterior overhanging section of a roof eave
the wall into which loudspeakers are mounted in a recording studio
a drop-down box used to mount a kitchen ventilation hood under a sloped or high ceiling