  Recently Sen and Seiberg gave a prescription for constructing the matrix
theory in any superstring background. We use their prescription to test the
finite N matrix theory conjecture on an ALE space. Based on our earlier work
with Shenker, we find a sharper discrepancy between matrix theory computation
and supergravity prediction. We discuss subtleties in the light-front
quantization which may lead to a resolution to the discrepancy.
