When deciding between ceiling options for a low basement, there are several variables that you need to consider. One choice is to install a suspended drop ceiling, which is ideal because of the likelihood of having to repair the ceiling or the pipes above it. If you have a low ceiling, you most likely do not want to install drywall because it could easily be damaged by someone in the basement. If a drop ceiling gets damaged, you can just replace a tile. You can also install acoustic ceiling tiles for this type of application if you seek sound absorption. There are a few variables that you need to consider.