The primary goal of Theory of Everything (ToE) is to unify General Relativity and Quantum Mechanics, establishing a theoretical framework that explains all natural phenomena and fundamental laws of the universe. The rapid development of artificial intelligence in the 21st century presents new opportunities for the establishment of TOE. Research has revealed that the observer and the agent, as key concepts in physics and intelligence science respectively, share intrinsic consistency. Using this as a breakthrough point, we first proposed Standard Agent Model, which, from the perspective of information processing, establishes a unified structure for agents. This model posits that any agent possesses five essential capabilities: input, output, storage, creation, and control of these four capabilities.By setting the values of these five essential capabilities in Standard Agent Model to either zero or infinity, we identify two extreme states of agents: Absolute Zero Agent (α Point) and Omniscient and Omnipotent Agent (Ω Point). Based on the evolution of agents towards these two extreme states, we derive two driving forces for agent evolution: α Gravity and Ω Gravity. These elements collectively form General Model of Agent Evolution.Building on the first two models, we further derive Intelligent Universe Evolution Model, proposing that Universe, as an agent, evolves dynamically between α Point and Ω Point under the influence of α Field and Ω Field. These three models together constitute "Theory of Universal Intelligent Evolution," abbreviated as Ω Theory. According to Ω Theory, we demonstrate that the observer in physics and a wide range of research objects can be unified within the framework of Standard Agent Model. Additionally, we argue that the four fundamental forces have the potential to be unified into α Gravity and Ω Gravity.Within the framework of Ω Theory, through theoretical analysis and experimental validation, it has been demonstrated that the differences between classical mechanics, relativity, and quantum mechanics stem from the varying intelligence levels assigned to observers. Furthermore, it has been discovered that the differences in intelligent characteristics between the theoretical Universe proposed by these three major physical theories and Universe in which humanity currently resides are the root cause of the varying precision and limitations of these theories。