The idea of difference sequence spaces was introduced by Kızmaz [9] and generalized by Et and Ç olak [6]. In this paper we introduce the sequence spaces, where E is any Banach space, examine them and give various properties and inclusion relations on these spaces. We also show that the space S λ (∆ r , E) may be represented as a [V, λ, f, p] 1 (∆ r , E) space.1991 Mathematics Subject Classification. 40A05, 40C05, 46A45 .
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