Abstract
In this article we define the new sequence spaces Bˆ ∞ (∆), Bˆ c (∆) and Bˆ 0 (∆) by introducing a new regular matrix Bˆ ∆ with the composition of the Bell matrix Bˆ and the backward difference operator ∆. Also we have determined the Schauder basis, certain inclusion relations, α−, β− and γ−duals along with matrix transformations.
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