The main idea of the present paper is to compute the spectrum and the fine spectrum of the generalized difference operator over the sequence spaces . The operator denotes a triangular sequential band matrix defined by with for , where or , ; the set nonnegative integers and is either a constant or strictly decreasing sequence of positive real numbers satisfying certain conditions. Finally, we obtain the spectrum, the point spectrum, the residual spectrum, and the continuous spectrum of the operator over the sequence spaces and . These results are more general and comprehensive than the spectrum of the difference operators , , , , and and include some other special cases such as the spectrum of the operators , , and over the sequence spaces or .