In this paper, a new kind of closed sets called generalized semi open-closed sets (briefly gso-closed sets) are introduced in topological spaces. A subset A of a topological space X is called a gsoclosed set if A is both a g-closed set and a semi-open set in X. The properties of the gso-closed sets are investigated and they are compared with the existing relevant generalized closed sets. The generalized semi-open continuous function between topological spaces are also defined and their properties are investigated.