M-theory and U-duality on T^d with gauge backgrounds

The full U-duality symmetry of toroidally compactified M-theory can only be displayed by allowing non-rectangular tori with expectation values of the gauge fields. We construct an Ed(ℤ) U-duality invariant mass formula incorporating non-vanishing gauge backgrounds of the M-theory three-form C. We interpret this mass formula from the point of view of the Matrix gauge theory, and identify the coupling of the three-form to the gauge theory as a topological theta term, in agreement with earlier conjectures. We give a derivation of this fact from D-brane analysis, and obtain the Matrix gauge theory description of other gauge backgrounds allowed by the Discrete Light-Cone Quantization. We further show that the conjectured extended U-duality symmetry of Matrix theory on T^d in the Discrete Light-Cone Quantization has an implementation as an action of E_d+l(ℤ) on the BPS spectrum. Some implications for the proper interpretation of the rank N of the Matrix gauge theory are discussed.