A note on M(atrix) theory in seven dimensions with eight supercharges

We consider M(atrix) theory compactifications to seven dimensions with eight unbroken supersymmetries. We conjecture that both M(atrix) theory on K3 and Heterotic M(atrix) theory on T^3 are described by the same 5+1 dimensional theory with N=2 supersymmetry which is broken to N=1 by the base space. The emergence of the extra dimension follows from a recent result of Rozali[hep-th/9702136]. We show that the seven dimensional duality between M-theory on K3 and Heterotic string theory on T^3 is realised in M(atrix) theory as the exchange of one of the dimensions with this new dimension.