In this paper, we give the concepts of properly distributed and simply distributed sequences, and prove that they are almost convergent. Basing on these, we review the work of Feng and Li [Feng, B. Q. and Li, J. L., Some estimations of Banach limits, J. Math. Anal. Appl. 323(2006) No. 1, 481-496. MR2262220 46B45 (46A45).], which is shown to be a special case of our generalized theory. 1. prelim...