A solid, two-component, quantum luminiferous aether is proposed to exist. Simple postulates are hypothesized, along with some physical laws and assignments. Derivations then lead to the equations of electrodynamics (Maxwell’s Equations and the Lorentz Force Equation), Newton’s Law of Universal Gravitation, and to two field-masses. The theory is shown to successfully meet the classic tests of General Relativity: calculations for the advance of the perihelia, the Shapiro effect and the gravitational redshift agree with experiment, and the experimental result concerning the bending of light in gravitational fields is also understood. Additionally, gravitational waves are understood and the first of the field-masses allows for an understanding of what is presently known as dark matter. A new approach to analyzing dense objects such as white dwarfs and neutron stars is discussed, and since the theory has no singularity, a replacement for black holes is suggested. Replacing relativity with an absolute, realist, and physical model returns us to a flat Euclidean space and a separate time. Absolute simultaneity enables understanding of quantum mechanics. The underlying philosophical grounding is discussed.