Recently, Diaconescu, Moore and Witten provided a nontrivial link between K-theory and M-theory, by deriving the partition function of the Ramond-Ramond fields of type IIA string theory from an E8gauge theory in eleven dimensions. We give some relations between twisted K-theory and M-theory by adapting the method of [1,2]. In particular, we construct the twisted K-theory torus which defines the partition function, and also discuss the problem from the loop group picture, in which the Dixmier-Douady class is the Neveu-Schwarz field. In the process of doing this, we encounter some mathematics that is new to the physics literature. In particular, the eta differential form, which is the generalization of the eta invariant, arises naturally in this context. We conclude with several open problems in mathematics and string theory.