Derivation of Newton's law of gravitation based on a fluidic continuum   model of vacuum and a sink flow model of particles
  The main purpose of this paper is to seek a mechanical interpretation of gravitational phenomena. We suppose that the universe may be filled with a kind of fluid which may be called the $\Omega (0)$ substratum. Thus, the inverse-square law of gravitation is derived by methods of hydrodynamics based on a sink flow model of particles. The first feature of this theory of gravitation is that the gravitational interactions are transmitted by a kind of fluidic medium. The second feature is the time dependence of gravitational constant $G$ and gravitational mass. Newton's law of gravitation is derived if we introduce an assumption that $G$ and the masses of particles are changing so slowly that they can be treated as constants. 
Xiao-Song Wang