The main objective of this research is to build an interest based peer – to – peer network which is structured yet non-DHT. Maintaining DHTs is a complex task and needs substantial amount of effort to handle the problem of churn. So, the major challenge facing such architectures is how to reduce this amount of effort while still providing an efficient data query service. The rationale behind choosing non- DHT based interest based network is that users sharing common interests are likely to share similar contents, and therefore searches for a particular type of content is more efficient if peers likely to store that content type are neighbors. We have used a mathematical model based on modular arithmetic, specifically residue class (RC), to design a two-level structured architecture. To the best of my knowledge, there does not exist any such work that has used this mathematical model.