We develop the duality theory between ideals of multilinear operators and tensor norms that arises from the geometric approach of Σ-operators. To this end, we introduce and develop the notions of Σ-ideals of multilinear operators and Σ-tensor norms. We establish the foundations of this theory by proving a representation theorem for maximal Σ-ideals of multilinear operators by finitely generated Σ-tensor norms and a duality theorem for Σ-tensor norms. For these notions we also develop basic theory and present concrete examples.2010 Mathematics Subject Classification. 47L22, 46M05, 46G25, 46B28, 47B10.