  We propose an oblique DLCQ as a limit to realize a theory of multiple
M2-branes in M(atrix)-theory context. The limit is a combination of an infinite
boosting of a space-like circle and a tuned tilting of the circle direction. We
obtain a series of supergravity solutions describing various dual
configurations including multiple M2-branes. For an infinite boosting along a
circle wrapped obliquely around a rectangular torus, Seiberg's DLCQ limit
distorts the torus modulus. In the context of supergravity, we show explicitly
how this torus modulus of $\widetilde{\text M}$-theory is realized as the
vacuum modulus of dual IIB-theory.
