  Recently three dimensional Einstein gravity with AdS geometry has been
studied, and pointed out to be described with Chern-Simons theory by Grumiller
and Jackiw. While, non-commutative Chern-Simons theory is known to be
equivalent to Quantum Hall Effect, through Area Preserving Diffeomorphism by
Susskind and others. Conbining these, three dimensional gravity is studied in
this paper in the context of the Quantum Hall Effect, and non-commutative three
dimensional gravity is shown to be equivalent to the matrix formulated exciton
model which is the two component matrix model previously by the author.
