In this paper, we establish a summability factor theorem for summability |A, |k as defined in (1) where A is a lower triangular matrix with non-negative entries satisfying certain conditions. Our paper is an extension of the main result of [1] using definition (1) below. Recently, Bor and Seyhan [1] proved a theorem on | ¯ N,p, |k summability factor under weaker conditions by using an almost increasing sequence. Unfortunately they used an incorrect definition, (for detail, see, [3]). In this paper, we generalize their result by using the correct definition and a lower triangular matrix with non-negative entries satisfying certain conditions. Let A be a lower triangular matrix, {sn} a sequence. Then
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