  We study in detail the irreducible representation of E theory that
corresponds to massless particles. This has little algebra Ic(E9) and contains
128 physical states that belong to the spinor representation of SO(16). These
are the degrees of freedom of maximal supergravity in eleven dimensions. This
smaller number of the degrees of freedom, compared to what might be expected,
is due to an infinite number of duality relations which in turn can be traced
to the existence of a subaglebra of Ic(E9) which forms an ideal and annihilates
the representation. We explain how these features are inherited into the
covariant theory. We also comment on the remarkable similarity between how the
bosons and fermions arise in E theory.
