This paper presents the following definitions which is a natural combination of the definition for asymptotically equivalent, statistically limit, lacunary sequences, and σ-convergence. Let ϑ be a lacunary sequence; Two nonnegative sequences [x] and [y] are S σ,8-asymptotically equivalent of multiple L provided that for every e > 0 $$\mathop {\lim }\limits_r \frac{1}{{h_r }}\left\{ {k \in I_r :\left| {\frac{{x_{\sigma ^k (m)} }}{{y_{\sigma ^k (m)} }} - L} \right| \geqslant \in } \right\} = 0$$ uniformly in m = 1, 2, 3, ..., (denoted by x $$\mathop \sim \limits^{S_{\sigma ,\theta } } $$ y) simply S σ,8-asymptotically equivalent, if L = 1. Using this definition we shall prove S σ,8-asymptotically equivalent analogues of Fridy and Orhan’s theorems in [5] and analogues results of Das and Patel in [1] shall also be presented.