The leading eikonal S-matrix for three-graviton scattering in d = 11 superg
ravity and Matrix theory are shown to precisely agree. The result unifies t
he source-probe plus recoil approach of Okawa and Yoneya and relaxes the re
striction imposed by those authors that all D-particle impact parameters an
d velocities are mutually perpendicular. Furthermore, the unified S-matrix
approach facilitates a clean-cut study of M-theoretic R-4 curvature correct
ions to the low energy supergravity effective action. In particular, the le
ading R-4 correction to the three-graviton S-matrix is computed and compare
d to the corresponding next to leading order two-loop U(3) amplitude in Mat
rix theory. We find a clear disagreement of the two resulting tensor struct
ures. (C) 1999 Elsevier Science B.V. All rights reserved.