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In this paper we introduce the new classes of sequences F ∞ (M, A, φ, p, r ), m F (M, A, φ, p, r ) and C F (M, A, p, r ) of fuzzy numbers defined by Orlicz function. We study their different properties and established some inclusion relation involving these classes of sequences. (N.L. Braha); amar iasst@yahoo.co.in (A.J. Dutta). A ≤ B if and only ifIt is well known that (D, d) is a complete metric space. Also "≤" is a partial order on D. A fuzzy number is a fuzzy subset of real line R which is bounded, convex and normal. Let L(R) denote the set of all fuzzy numbers those are upper-semi-continuous and have compact support. In other words, if X ∈ L(R) then for any α ∈ [0, 1], X ␣ is compact, whereFor each 0 < ␣ ≤ 1 the ␣-level set X ␣ is a non-empty compact subset of R. The linear structure of L(R) with respect to addition X + Y and scalar multiplication λX in terms of ␣-level sets and defined by [X + Y ] α = [X] α + [Y ] α and [λX] α = λ [X] α for each 0 < α ≤ 1.

In this article we introduce the notion of ideal acceleration convergence of sequences of fuzzy real numbers. We have proved a decomposition theorem for ideal acceleration convergence of sequences as well as for subsequence transformations and studied different types of acceleration convergence of fuzzy real valued sequence.