  We study the zeros in the complex plane of the partition function for the
Ising model coupled to $2d$ quantum gravity for complex magnetic field and for
complex temperature. We compute the zeros by using the exact solution coming
from a two matrix model and by Monte Carlo simulations of Ising spins on
dynamical triangulations. We present evidence that the zeros form simple
one-dimensional patterns in the complex plane, and that the critical behaviour
of the system is governed by the scaling of the distribution of singularities
near the critical point.
