  A non-geometrical (but with curved space) theory of gravitation characterized
by a vector field representing gravitational matter and a metric tensor
presenting space is presented. It is derived from a more general theory of
matter and space in which matter, described by a 3-index tensor potential, is
the prime entity and space is deducible and cannot exist without matter.
Philosophically, instead of geometrization of physics, the new theory advances
an idea of materialization of space. The equations that govern the theory of
gravitation are deduced from the equations of main theory and have a completely
different form as compared to Einstein's equations of General Relativity. An
exact solution for spherical symmetry of a point mass with a Schwarzschild type
metric tensor is obtained. The subject of gravitational waves and cosmology is
discussed. It is shown that gravitational waves can exist within linear
approximation. In this case, the metrics tensor varies only in time domain
while remaining Euclideanly flat in spatial components.
