  In this paper, we consider solutions and spectral functions of M-theory from
Milne spaces with extra free dimensions. Conformal deformations to the metric
associated with the real hyperbolic space forms are derived. For the
three-dimensional case, the orbifold identifications $SL(2,{\mathbb
Z}+i{\mathbb Z})/\{\pm Id\}$, where $Id$ is the identity matrix, is analyzed in
detail. The spectrum of a eleven-dimensional field theory can be obtained with
the help of the theory of harmonic functions in the fundamental domain of this
group and it is associated with the cusp forms and the Eisenstein series. The
supersymmetry surviving for supergravity solutions involving real hyperbolic
space factors is briefly discussed.
