Abstract: This paper presents M$^3$GPT, an advanced $\textbf{M}$ultimodal, $\textbf{M}$ultitask framework for $\textbf{M}$otion comprehension and generation. M$^3$GPT operates on three fundamental principles. The first focuses on creating a unified representation space for various motion-relevant modalities. We employ discrete vector quantization for multimodal conditional signals, such as text, music and motion/dance, enabling seamless integration into a large language model (LLM) with a single vocabulary.The second involves modeling motion generation directly in the raw motion space. This strategy circumvents the information loss associated with a discrete tokenizer, resulting in more detailed and comprehensive motion generation. Third, M$^3$GPT learns to model the connections and synergies among various motion-relevant tasks. Text, the most familiar and well-understood modality for LLMs, is utilized as a bridge to establish connections between different motion tasks, facilitating mutual reinforcement. To our knowledge, M$^3$GPT is the first model capable of comprehending and generating motions based on multiple signals.Extensive experiments highlight M$^3$GPT's superior performance across various motion-relevant tasks and its powerful zero-shot generalization capabilities for extremely challenging tasks. Project page: \url{https://github.com/luomingshuang/M3GPT}.