In this paper I propose a model for a physical explanation of the structure of the Aether from within which the structures of the electron and the photon emerge. The model gives a physical interpretation of Planck’s constant ħ, and explains why the electron has a total angular momentum of √3/2 ħ. It also explains the spin value of ħ for the photon as well as the origins of the photon’s alternating electric and magnetic fields. It includes explanations for what static electric and magnetic fields are and why the stress energy tensors for these fields used in General Relativity have the form that they do. It also explains the Lorentz force and the Stern Gerlach force. It proposes a physical mechanism for gravity which explains why it is so weak compared to the electric force. It also shows why acceleration and gravity are indistinguishable and proposes a physical mechanism to explain the flat rotation curves of galaxies. It also explains why the relativistic energy momentum formula has the form it does and also proposes a physical mechanism to explain the de Broglie wavelength of a particle. It concludes with a physical explanation for length contraction, time dilation and gravitational redshift as well as a novel derivation of the mass energy equivalence relationship.