The M-Fund is an unseen entity referred to by Kihara Yuiitsu, during a discussion with Kihara Noukan in the aftermath of the Agitate Halation incident. It's mentioned together with the UFO Investigation Committee, as an example of the method Yuiitsu plans to use, an example of how if information is manipulated to make certain facts seem true to certain people they hope to manipulate, they will bring the pieces together themselves to form a jigsaw puzzle showing a giant monster, pushing them into action.