Let $$Q \rightarrow R$$ be a surjective homomorphism of Noetherian rings such that Q is Gorenstein and R as Q-bimodule admits finite resolution by modules which are projective on both sides. We define an adjoint pair functors between the homotopy category totally acyclic R-complexes Q-complexes. This analogous to classical module categories Q. As consequence, we obtain precise notion approximat...