“…Following [8], we say that an element x ∈ S X is k−smooth or the order of smoothness of x is k, if J(x) contains exactly k linearly independent vectors, i.e., if k = dim span J(x). Similarly, an operator T ∈ L(X, Y) is said to be k−smooth operator if k = dim span J(T ), i.e., if there exist exactly k linearly independent functionals in S L(X,Y) * supporting the operator T. In [4,5,8,10,18], the authors have extensively studied k−smoothness in Banach spaces and in operator spaces. Though the characterization of k−smooth operators defined on Hilbert spaces [18] and between some particular Banach spaces are known, the complete characterization between arbitrary Banach spaces is still open.…”