I will introduce a new 2d gravity/matrix integral duality. The bulk theory is a two-dimensional string theory defined by coupling two copies of Liouville CFT with central charges c = 13 \pm is on the worldsheet. We call this string theory the complex Liouville string. I will argue that the complex Liouville string admits a dual description in terms of a double-scaled two-matrix integral. The string amplitudes, which are the main observables of the complex Liouville string, can be interpreted as cosmological correlators of massive particles, integrated over the metric at future infinity of dS3 to define gauge invariant observables. Furthermore we obtain evidence that the dS3 Gibbons-Hawking entropy can be reproduced exactly by counting the degrees of freedom in the dual matrix integral.