This paper contains the first written exposition of some ideas (announced in a previous survey) on an approach to quantum gravity based on Tomita-Takesaki modular here theory and A.Connes non-commutative geometry aiming at the reconstruction of spectral geometries from an operational formalism of states and categories of observables in a covariant theory.Care has been taken to provide a coverage of the relevant background on modular theory, its applications in non-commutative geometry and physics and to the detailed discussion of the read more main foundational issues raised by the proposal.