The author in this work endeavours to solve the greatest scientific problem that has puzzled scientists for the past two hundred years. The question has arisen over and over again, since the discovery of universal gravitation by Sir Isaac Newton, as to what is the physical cause of the attraction of gravitation. Action at a distance has long ceased to be recognized as a possible phenomenon, although up to the present, the medium and method of gravitational attraction have not yet been discovered. It is, however, generally accepted by scientists, that the only possible medium which can give rise to the phenomena inci dental to, and associated with the Law of Gravitation, must be the universal aether, which forms the common medium of all phenomena associated with light, heat, electricity and magnetism. It is impossible, however, to reconcile gravitational phenomena with the present conception of the universal aether medium, and a new theory is therefore demanded, before the long-sought-for explanation will be forthcoming. Professor Glazebrook definitely states the necessity for a new theory in his work on J. C. Maxwell, page 221, where he writes We are waiting for some one to give us a theory of the aether, which shall include the facts of electricity and magnetism, luminous radiation, and it may be gravitation.