In this research, a fundamental revision is made on the Newtonian mechanics to provide a new theory having a more diverse range of phenomena explained. The first and second laws are reformed and the third one is held while the general law of gravity has been removed. The basic concepts of Newtonian mechanics are location, mass and absolute time. The absolute time being held, mass is included as a more general concept and location is not an original concept, but a second order one. Motion in 3D frame is considered to be an inherent property for 3D objects and location is its integration. On the other hand, location for light as a 4D object is not sensible. The free fall phenomenon is described without using Newton’s general law of gravity. The well-known experimentally verified results of relativity theories (special and general) are covered by three postulations of the new theory. The gravity is a result of Ether’s motion as a fluid among cosmological masses and the accelerating expansions of galaxies as well as the fast motion of objects in the galaxies margin are shown to be explainable without needing some unknowns such as dark energy and dark matter. The philosophical aspects of new theory are analyzed at the end