“…We say that de�nes a matrix mapping from into , denoted by , if for every sequence the sequence { } is in , where ∑ ∞ 0 ( and ), provided the right hand side converges for every and . Spectra of some particular types of matrix operators have been investigated from different aspects by Okutoyi [1], Rhoades [2], Tripathy and Saikia [3], Tripathy and Paul [4,5], and Dutta and Tripathy [6]. Okutoyi [1] studied the spectrum of the Cesàro operator 1 on 0 .…”