NUVO Theory, proposed by Dr. Rickey W. Austin, explores a new approach to a Grand Unified Theory (GUT) by focusing on how mass and space interact. The theory introduces two primary aspects of inertia: how mass couples with space, distinguishing between massive and massless particles, and how space interacts with these masses. This coupling predicts cosmic-scale behaviors that align with General Relativity, including time dilation, length contraction, and orbital shifts. Austin's work also posits a quantization of physical units under the effects of gravity and acceleration, suggesting a layered structure of physical space beyond standard relativistic models.