We propose a supersymmetric model that defines M-theory. It possesses SO(1,
10) super Poincare symmetry and is constructed based on the Lorentzian
3-algebra associated with U(N) Lie algebra. This model is a supersymmetric
generalization of the model in arXiv:0902.1333. From our model, we derive BFSS
matrix theory and IIB matrix model in the naive large N limit by taking
appropriate BPS vacua.Comment: 9 pages, minor change