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What is most widely accepted today is the giant-impact theory. It proposes that the Moon formed during a collision between the Earth and another small planet, about the size of Mars. The debris from this impact collected in an orbit around Earth to form the Moon.
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The giant-impact hypothesis, sometimes called the Big Splash, or the Theia Impact, suggests that the Moon formed from the ejecta of a collision between the proto-Earth and a Mars-sized planet, approximately 4.5 billion years ago, in the Hadean eon (about 20 to 100 million years after the Solar System coalesced).