A new (2 + 1)-dimensional integrable soliton equation is proposed, which ha
s a close connection with the Levi soliton hierarchy. Through the nonlinear
ization of the Levi eigenvalue problems, we obtain a finite-dimensional int
egrable system. The Abel-Jacobi coordinates are constructed to straighten o
ut the Hamiltonian flows, by which the solutions of both the 1 + 1 and 2 1 Levi equations are obtained through linear superpositions. An inversion p
rocedure gives the quasi-periodic solution in the original coordinates in t
erms of the Riemann theta functions.