In this study, our main topics are Wijsman ideal convergence and Orlicz function. We define Wijsman ideal convergent set of sequences defined by an Orlicz function where I is an ideal of the subset of positive integers N. We also obtain some inclusion theorems. 1. Preliminaries and Notation Statistical convergence of sequences of points was introduced by Steinhaus [21] and Fast [7] and later Schoenberg reintroduced this concept and he established some basic properties of statistical convergence and also studied the concept as a summability method [20]. The last twenty years this concept has been applied in various areas. Let K be a subset of the set of all natural numbers N and K n = |k ≤ n : k ∈ K| where the vertical bars indicate the number of elements in the enclosed set. The natural density of K is defined by δ(K) := lim n→∞ n −1 |{k ≤ n : k ∈ K}. Now we recall some definitions and results on statistical convergence. Definition 1.1. (Fast, [7]) A number sequence x = (x k) is said to be statistically convergent to the number L if for every ε > 0, lim n→∞ 1 n |{k ≤ n : |x k − L| ≥ ε}| = 0. In this case we write st − lim x k = L. Statistical convergence is a natural generalization of ordinary convergence. If lim x k = L, then st − lim x k = L. The converse does not hold in general. I−convergence is an important notion in our area and that is based on the notion of an ideal of the subset of positive integers. Kostyrko et al. [14] introduced the notion of I−convergence in a metric space in 2000. Esi and Hazarika ([5] , [6]), Hazarika and Savas [9], Savas ([17] , [18] , [19]), Kişi et al. ([12] , [13]) and many others dealt with I−convergence and Orlicz function. Now we state the definitions of ideal and filter. Definition 1.2. A non-empty family of sets I ⊆ 2 N is called an ideal if and only if ∅ ∈ I, for each A, B ∈ I we have A ∪ B ∈ I and for each A ∈ I and each B ⊆ A we have B ∈ I.