  It has been shown that (2+1)-dimensional N=8 super Yang-Mills (SYM) theory
with electric flux is related to (2+1)- dimensional noncommutative open string
(NCOS) theory by `2-11' flip. This implies that the instanton process in SYM
theory, which corresponds to D0-brane exchange (M-momentum transfer) between
D2-branes, is dual to the KK momentum exchange in NCOS theory, which is
perturbative process in nature. In order to confirm this, we obtain the
effective action of probe M2-brane on the background of tilted M2-branes, which
would correspond to the one-loop effective action of SYM theory with
non-perturbative instanton corrections. Then we consider the dual process in
NCOS theory, which is the scattering amplitude of the wound graviton off the
D2-F1 bound state involving KK-momentum transfer in x^2-direction. Both of them
give the same interaction terms. Remarkably they also have the same behavior on
the nontrivial velocity dependence. All these strongly support the duality
between those two theories with completely different nature.
