Superconformal sigma models with Calabi-Yau target spaces described as
complete intersection subvarieties in toric varieties can be obtained
as the low-energy limit of certain abelian gauge theories in two dime
nsions. We formulate mirror symmetry for this class of Calabi-Yau spac
es as a duality in the abelian gauge theory, giving the explicit mappi
ng relating the two Lagrangians. The duality relates inequivalent theo
ries which lead to isomorphic theories in the low-energy limit. This f
ormulation suggests that mirror symmetry could be derived using abelia
n duality. The application of duality in this context is complicated b
y the presence of nontrivial dynamics and the absence of a global symm
etry. We propose a way to overcome these obstacles, leading to a more
symmetric Lagrangian. The argument, however, fails to produce a deriva
tion of the conjecture.