  In the paper [4] is presented a theory which unifies the gravitation theory
and the mechanical effects, which is different from the Riemannian theories
like GTR. Moreover it is built in the style of the electomagnetic field theory.
This paper is a continuation of [4] such that the complex variant of that
theory yields to the required unification of gravitation and electromagnetism.
While the gravitational field is described by a scalar potential $\mu $, taking
a complex value of $\mu $ we obtain the unification theory. For example the
electric field appears to be imaginary 3-vector field of acceleration, the
magnetic field appears to be imaginary 3-vector of angular velocity and the
imaginary part of a complex mass is just electric charge of the particle.
