  By combining the concepts of graviton and matroid, we outline a new
gravitational theory which we call gravitoid theory. The idea of this theory
emerged as an attempt to link the mathematical structure of matroid theory with
M-theory. Our observations are essentially based on the formulation of matroid
bundle due to MacPherson and Anderson-Davis. Also, by considering the oriented
matroid theory, we add new observations about the link between the Fano matroid
and D=11 supergravity which was discussed in some of our recent papers. In
particular we find a connection between the affine matroid AG(3,2) and the $G_
{2}-$symmetry of D=11 supergravity.
