“…Let us mention about some of the recent ones. Karakaş [5,6] , Kartal [7,8], Özarslan [9][10][11][12], Özarslan and Kartal [13,14], Özarslan, Şakar and Kartal [15] proved theorems on the sufficient conditions to absolute matrix summability of infinite series by using different class of sequences. The object of this paper is to get the necessary and sufficient conditions to absolute matrix summability.…”