We show by explicit construction that for every solution of the incompressible Navier-Stokes equation in p+1 dimensions, there is a uniquely associated "dual" solution of the vacuum Einstein equations in p+2 dimensions. We consider both a "near-horizon" limit in which Σc becomes highly accelerated, and a long-wavelength hydrodynamic limit. We show that the near-horizon expansion in gravity is mathematically equivalent to the hydrodynamic expansion in fluid dynamics, and the Einstein equation reduces to the incompressible Navier-Stokes equation.
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