Abstract
In the present paper, we give the definitions of four dimensional conull and coregular matrices, and characterize the classes (Mu : Cυ), where υ _ {p, p0, ƒ} and Cƒ denotes the space of all almost convergent double sequences. Additionally, we give two Steinhaus type theorems related to the coercive/almost coercive four dimensional sequence to sequence matrix transformations.
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