  In a previous paper, we introduced a new interpretation of matrix models, in
which any d-dimensional curved space can be realized in terms of d matrices,
and the diffeomorphism and the local Lorentz symmetries are included in the
ordinary unitary symmetry of the matrix model. Furthermore, we showed that the
Einstein equation is naturally obtained, if we employ the standard form of the
action, S=-tr([A_a,A_b][A^a,A^b])+.... In this paper, we extend this formalism
to include supergravity. We show that the supercovariant derivatives on any
d-dimensional curved space can be expressed in terms of d supermatrices, and
the local supersymmetry can be regarded as a part of the superunitary symmetry.
We further show that the Einstein and Rarita-Schwinger equations are compatible
with the supermatrix generalization of the standard action.
