Recently, the functionalization of nanoparticles, either within themselves or on the outer surface and its application in medicine, turned out to be the ultimate goal of nanotechnology. By providing these nanoparticles with chemical functional groups, one can force the nanoparticles to target the markers of the particular diseases or to measure the quantity and distribution of various intracellular species. In this paper, we report our development of a pH-responsive nanocomposite based on lanthanide-doped upconverting nanoparticles (UCNPs). Through multiphoton absorption and energy migration between spatially separated Nd³⁺, Yb³⁺, and Tm³⁺ in a three-layered NaYF₄ host coated with FITC (fluorescein-5-isothiocyanate), this nanocomposite can measure the pH with high sensitivity. The fundamental acidity measurement is based on the pH-dependent equilibrium of the bright and dark states of FITC. The tremendous advantages of this system, regarding the pH measurement, come from the fact that the versatility of UCNP-imaging can fully be exploited. This includes the fact that (a) the optical wavelengths for the sensitization (980 nm and/or 808 nm) and the emission bands (UV, visible) are well separated, (b) the spectral overlap between FITC (absorption) and Tm³⁺ (emission) is substantially high, (c) there is no background signal due to the near-infrared laser, and (d) the signals are consistent regardless of the fluctuations by monitoring the ratio of blue band with respect to the unaffected self-reference (red and near-infrared bands). Moreover, the double shell structure is obviously superior to the core–shell structure in that it enhances the spectral separation between the sensitizer and the emitter in the upconversion process, inhibiting any unnecessary contamination in the spectra. Finally, it is noteworthy that Yb³⁺ plays crucial roles as a sensitizer at 980 nm excitation and a bridge above which 808 nm excitation migrates from Nd³⁺ to Tm³⁺via the Yb³⁺ excited state.