Abstract. This paper presents new sequence spacesX(r, s, t, p;B) forX ∈ {l∞(p), c(p), c0(p), l(p)} defined by using generalized means and difference operator. It is shown that these spaces are complete paranormed spaces and the spaces X(r, s, t, p;B) for X ∈ {c(p), c0(p), l(p)} have Schauder basis. Furthermore, the α-, β-, γduals of these sequence spaces are computed and also obtained necessary...