  Recently, some of the authors have introduced a new interpretation of matrix
models in which covariant derivatives on any curved space can be expressed by
large-N matrices. It has been shown that the Einstein equation follows from the
equation of motion of IIB matrix model in this interpretation. In this paper,
we generalize this argument to covariant derivatives with torsion. We find that
some components of the torsion field can be identified with the dilaton and the
$B$-field in string theory. However, the other components do not seem to have
string theory counterparts. We also consider the matrix model with a mass term
or a cubic term, in which the equation of motion of string theory is exactly
satisfied.
