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A loft conversion or an attic conversion is the process of transforming an empty attic space or loft into a functional room, typically used as a bedroom, office space, a gym, or storage space. Loft conversions are one of the most popular forms of home improvement in the United Kingdom as a result of their numerous perceived benefits.
In US usage, a loft is an upper room or storey in a building, mainly in a barn, directly under the roof, used for storage (as in most private houses).In this sense it is roughly synonymous with attic, the major difference being that an attic typically constitutes an entire floor of the building, while a loft covers only a few rooms, leaving one or more sides open to the lower floor.