  We point out a connection between Gabor analysis and noncommutative analysis.
Especially, the strong Morita equivalence of noncommutative tori appears as
underlying setting for Gabor analysis, since the construction of equivalence
bimodules for noncommutative tori has a natural formulation in the notions of
Gabor analysis. As an application we show that Feichtinger's algebra is such an
equivalence bimodule. Furthermore, we present Connes's construction of
projective modules for noncommutative tori and the relevance of a
generalization of Wiener's lemma for twisted convolution by Gr\"ochenig and
Leinert. Finally we indicate an approach to the biorthogonality relation of
Wexler-Raz on the existence of dual atoms of a Gabor frame operator based on
results about Morita equivalence.
