Gravitational Waves represent the transport of Gravitational Energy through Space. Equation (101) and in particular (113) and (114) represent the “Gravitational Wave Equation”. The article presents a new theory in physics which explains the interaction between gravity and light with mathematical results close to General Relativity (15 digits beyond the decimal point equal result) and unifies General Relativity with Quantum Physics by the fundamental elementary particle: the GEON. The GEON [1] is a fundamental solution of the relativistic quantum mechanical Dirac equation (Quantum Physics) and the confinement has been controlled by the fundamental interaction between Gravity and Light (General Relativity). The GEON is the most fundamental elementary particle and can be created by the compression of light into extremely high densities. The GEON appears when an equilibrium has been established between the expanding radiation pressure of light and the confining gravitational force of light. The GEON is the fundamental solution of the relativistic quantum mechanical Dirac equation. For this reason the GEON particle unifies Quantum Physics with General Relativity. The confinement of GEONS is only possible at discrete values. (Quantisation of Energy, Light and Gravity). The GEON carries the mass inside the structures of matter (Elementary Particles). The radius of a GEON with the mass of a proton (1.67×10-27 kg) equals 3 10-58 [m]. [30] PlotGraph 3, page 24. The GEON represents the creation of matter/anti-matter by Electromagnetic-Gravitational interaction.Einstein approached the interaction between gravity and light by the introduction of the “Einstein Gravitational Constant” in the 4-dimensional Energy-Stress Tensor. An alternative approach is the sum of the Electromagnetic Stress-Energy Tensor and the Gravitational Tensor .The New Theory has been tested in an experiment with 2 Galileo Satellites and a Ground Station by measuring the Gravitational RedShift in an by the Ground Station emitted stable MASER frequency [2]. The difference between the calculation for Gravitational RedShift, within the Gravitational Field of the Earth, in “General Relativity” and the “New Theory” is smaller than 10-16. In all “General Redshift Experiments” General Relativity and the New Theory predict a Gravitational RedShift with a difference smaller than 15 digits beyond the decimal point which is far beyond the accuracy of modern “Gravitational Redshift” observations. Both values are always within the measured Gravitational RedShift in all observations being published since the first observation of the gravitational redshift in the spectral lines from the White Dwarf which was the measurement of the shift of the star Sirius B, the white dwarf companion to the star Sirius, by W.S. Adams in 1925 at Mt. Wilson Observatory.Theories which unify Quantum Physics and General Relativity, like “String Theory”, predict the non-constancy of natural constants. Accurate observations of the NASA Messenger [11] observe in time a value for the gravitational constant “G” which constrains until ( /G to be < 4 × 10-14 per year) . One of the characteristics of the New Theory is the “Constant Value” in time for the Gravitational Constant “G” in unifying General Relativity and Quantum Physics.