Let $X$ be a smooth elliptic fibration over a smooth base $B$. Under mild assumptions, the authors establish a Fourier-Mukai equivalence between the derived categories of two objects, each of which is an $\mathcal{O}^{\times}$ gerbe over a genus one fibration which is a twisted form of $X$. The roles of the gerbe and the twist are interchanged by the authors' duality. The authors state a general conjecture extending this to allow singular fibers, and they prove the conjecture when $X$ is a surface. The duality extends to an action of the full modular group. This duality is related to the Strominger-Yau-Zaslow version of mirror symmetry, to twisted sheaves, and to non-commutative geometry.