Selecting the right materials and finishes is crucial to achieving the desired look and functionality for your recessed wall niche. Consider the room's overall design and the niche's purpose. For a sleek and modern aesthetic, opt for materials like glass, metal, or polished wood. In more traditional settings, natural wood or decorative tiles can be excellent choices. The finishes should complement the room's color palette and style. Additionally, consider lighting options to enhance the niche's visibility and ambiance. Consulting with an interior designer or contractor can help you make informed decisions regarding materials and finishes that align with your design goals.