On duality between Cosserat elasticity and fractons

We present a dual formulation of the Cosserat theory of elasticity. In this theory a local element of an elastic body is described in terms of local displacement and local orientation. Upon the duality transformation these degrees of freedom map onto a coupled theory of a vector-valued one-form gauge field and an ordinary $U(1)$ gauge field. We discuss the degrees of freedom in the corresponding gauge theories, the defect matter and coupling to the curved space.