  It is well known that magnetic force between two current carrying conductors
is a relativistic manifestation of net electrostatic force between relatively
moving electrons & protons of the two wires. On similar grounds but with more
accurate considerations i.e., of second order relativistic considerations, it
is shown here that gravitational-force between two bodies is in-fact due to
relativistic manifestation of net electrostatic force between protons &
revolving electrons in atoms of the two bodies. As special-relativity provides
a bridge between electricity and magnetism, in somewhat similar way (as
described in the paper) it is shown that once again it is the
special-relativity which provides the much sought-after link between
electrostatic force and gravitational force. If magnetism is the first-order
(velocity-dependant) effect of moving electrons in conductor, gravitation is
the second-order (acceleration-dependant) effect of revolving electrons in
atoms. The new proposed gravitation-theory seems to be well in accordance with
gravity behavior i.e., it correctly predicts that gravity is a long-range
attractive-force proportional to masses & follows inverse-square-law and is
transmitted with the velocity of light.
