The domain of generalized difference matrix B(r, s) in the classical spaces l∞,c, and c0 was recently studied by Kirisci and Bassar in [16]. The main goal of this article is to introduce the paranormed sequence spaces l∞( B, p), c( B, p), and c0( B, p), which are more general and comprehensive than the corresponding consequences of the matrix domain of B(r, s), as well as other studies in literature. Besides this, the alpha-, beta-, and gamma-duals of the spaces l∞( B, p), c( B, p), and c0( B, p) are computed and the bases of the spaces c( B, p)and c0( B, p) are constructed. The final section of this article is devoted to the characterization of the classes(λ( B, p) :) and( : λ( B, p)), where λ∈ {c, c0, l∞}and is any given sequence space. Additionally, the characterization of some other classes which are related to the space of almost convergent sequences is obtained by means of a given lemma.
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