  We present a linear system of difference equations whose entries are
expressed in terms of theta functions. This linear system is singular at
$4m+12$ points for $m \geq 1$, which appear in pairs due to a symmetry
condition. We parameterize this linear system in terms a set of kernels at the
singular points. We regard the system of discrete isomonodromic deformations as
an elliptic analogue of the Garnier system. We identify the special case in
which $m=1$ with the elliptic Painlev\'e equation, hence, this work provides an
explicit form and Lax pair for the elliptic Painlev\'e equation.
