The Pan Theory is a new scientific theory of materialism which would fundamentally change Cosmology and Physics. It is being offered as an alternative to several mainstream theories including the Big Bang Theory, General Relativity, and String Theory. It proposes a new fundamental theory of relativity, as well as changes to Special Relativity, Quantum Theory, Quark Theory, as well as a number of other presently accepted theories. It proposes the mechanical structure of matter, gravity, magnetism, and the fundamental forces, and defines space, and time. It proposes simple non-philosophical answers for all the well-known “Why” questions. Alternative mathematical formulations are also proposed herein.