A Metric Theory of Gravity with Condensed Matter Interpretation

We define a metric theory of gravity with preferred Newtonian frame (X^i(x),T(x)) by L = L_{GR} + \Xi g^{mn}\delta_{ij}X^i_{,m}X^j_{,n} - \Upsilon g^{mn}T_{,m}T_{,n} It allows a condensed matter interpretation which generalizes LET to gravity. The \Xi-term influences the age of the universe. \Upsilon>0 allows to avoid big bang singularity and black hole horizon formation. This solves the horizon problem without inflation. An atomic hypothesis solves the ultraviolet problem by explicit regularization. We give a prediction about cutoff length.