“…Also, we have constructed the basis and computed the α−, β − and γ−duals and investigated some topological properties of the spaces b r,s 0 (p), b r,s c (p), b r,s ∞ (p) and b r,s (p). Following Choudhary and Mishra [7], Başar and Altay [3], Altay and Başar [1,2], Demiriz [8], Kirişçi [14,15], Candan and Güneş [16] and Ellidokuzoglu and Demiriz [9], we define the sequence spaces b r,s 0 (p), b r,s c (p), b r,s ∞ (p) and b r,s (p), as the sets of all sequences such that B r,s −transforms of them are in the spaces c 0 (p), c(p), ∞ (p) and (p), respectively, that is, Define the sequence y = {y n (r, s)}, which will be frequently used, as the B r,s −transform of a sequence x = (x k ), i.e.,…”