3D Seiberg-like Dualities and M2 Branes

We investigate features of duality in three dimensional N=2 Chern-Simons matter theories conjectured to describe M2 branes at toric Calabi Yau four-fold singularities. For 3D theories with non-chiral 4D parents we propone a Seiberg-like duality which turns out to be a toric duality. For theories with chiral 4D parents we discuss the conditions under which that Seiberg-like duality leads to toric duality. We comment on such duality in 3D theories without 4D parents.