%0 Journal Article %T Oriented Matroid Theory as a Mathematical Framework for M-Theory %A J. A. Nieto %J Mathematics %D 2005 %I arXiv %X We claim that $M$(atroid) theory may provide a mathematical framework for an underlying description of $M$-theory. Duality is the key symmetry which motivates our proposal. The definition of an oriented matroid in terms of the Farkas property plays a central role in our formalism. We outline how this definition may be carried over $M$-theory. As a consequence of our analysis we find a new type of action for extended systems which combines dually the $p$-brane and its dual $p^{\perp}$-brane. %U http://arxiv.org/abs/hep-th/0506106v2