In the context of the geometrization philosophy, a covariant field theory is constructed. The theory satisfies the unification principle. The field equations of the theory are constructed depending on a general differential identity in the geometry used. The Lagrangian scalar used in the formalism is neither curvature scalar nor torsion scalar, but an alloy made of both, the W-scalar. The physical contents of the theory are explored depending on different methods. The analysis shows that the theory is capable of dealing with gravity, electromagnetism and material distribution with possible mutual interactions. The theory is shown to cover the domain of general relativity under certain conditions.