To deny the ether is ultimately to assume that empty space has no physical qualities whatever.
The fundamental facts of mechanics do not harmonize with this view. For the mechanical behaviour of a corporeal system hovering freely in empty space depends not only on relative positions (distances) and relative velocities, but also on its state of rotation, which physically may be taken as a characteristic not appertaining to the system in itself.
In order to be able to look upon the rotation of the system, at least formally, as something real, Newton objectivises space.
Since he classes his absolute space together with real things, for him rotation relative to an absolute space is also something real. Newton might no less well have called his absolute space "Ether"; what is essential is merely that besides observable objects, another thing, which is not perceptible, must be looked upon as real, to enable acceleration or rotation to be looked upon as something real.
It is true that Mach tried to avoid having to accept as real something which is not observable by endeavouring to substitute in mechanics a mean acceleration with reference to the totality of the masses in the universe in place of an acceleration with reference to absolute space. But inertial resistance opposed to relative acceleration of distant masses presupposes action at a distance; and as the modern physicist does not believe that he may accept this action at a distance, he comes back once more, if he follows Mach, to the ether, which has to serve as medium for the effects of inertia. But this conception of the ether to which we are led by Mach's way of thinking differs essentially from the ether as conceived by Newton, by Fresnel, and by Lorentz. Mach's ether not only conditions the behaviour of inert masses, but is also conditioned in its state by them.
Mach's idea finds its full development in the ether of the general theory of relativity.