  We argue that a certain twisted supersymmetric Yang-Mills theory in three
dimensions with gauge group SU(2) possesses a set of topological observables
whose expectation values can be computed in a related Chern Simons theory. This
Chern Simons theory has been proposed as a definition of three dimensional
Euclidean quantum gravity. Since the YM theory admits a discretization which
preserves the values of topological observables we conjecture that it can be
used as a non-perturbative definition of the quantum gravity theory.
