We present a linear system of difference equations whose entries are expressed in terms of theta functions. This linear system is singular at $4m+12$ points for $m \geq 1$, which appear in pairs due to a symmetry condition. We parameterize this linear system in terms a set of kernels at the singular points. We regard the system of discrete isomonodromic deformations as an elliptic analogue of the Garnier system. We identify the special case in which $m=1$ with the elliptic Painlev�� equation, hence, this work provides an explicit form and Lax pair for the elliptic Painlev�� equation.

27 pages, 2 figures