1. Introduction. In [4]2 the elements of a Banach algebra are separated into various classes: the regular elements, the singular elements , the null divisors, the generalized null divisors, and so forth. These classes and their interrelations are then studied in detail. In [5] transformations between Banach spaces are studied and the classes of [4], after suitable generalization, are characteri...

Rhoades and Sava¸s [6],[11] established necessary for inclusions of the absolute matrix summabilities under additional conditions. In this paper we determine or su¢ cient conditions some classes in…nite matrices, using get more general applied to all matrices.