We explore the origins of non-geometric fluxes within the context of M theory
described as a matrix model. Building upon compactifications of Matrix theory
on non-commutative tori and twisted tori, we formulate the conditions which
describe compactifications with non-geometric fluxes. These turn out to be
related to certain deformations of tori with non-commutative and
non-associative structures on their phase space. Quantization of flux appears
as a natural consequence of the framework and leads to the resolution of
non-associativity at the level of the unitary operators. The quantum-mechanical
nature of the model bestows an important role on the phase space. In
particular, the geometric and non-geometric fluxes exchange their properties
when going from position space to momentum space thus providing a duality among
the two. Moreover, the operations which connect solutions with different fluxes
are described and their relation to T-duality is discussed. Finally, we provide
some insights on the effective gauge theories obtained from these matrix
compactifications.Comment: 1+31 pages, reference list update