M78 Nebula, located in the constellation Orion, is one of the brightest reflection nebulae in the night sky. M78 is a group of diffuse reflection nebulae, including NGC 2064, NGC 2067, and NGC 2071. It is part of the Orion Molecular Cloud Complex and is about 1,350 light-years away. This nebula is particularly striking because it reflects the blue light of surrounding young hot stars in the visible spectrum. M78 presents a relatively flat cloud structure, which is relatively dense in the center and gradually becomes thinner toward the periphery. There are small dark bands and structures inside the nebula, which are formed from dust clouds and may be sites of future star formation. The alternating appearance of these dark bands and bright areas adds complexity and beauty to the M78 nebula.

In the Ultraman series, M78 is a fictional nebula 3 million light-years away from the Milky Way, and is the location of Ultraman's hometown "Land of Light".