a b s t r a c tWe introduce the strongly (V λ , A, ∆ n (vm) , p)-summable sequences and give the relation between the spaces of strongly (V λ , A, ∆ n (vm) , p)-summable sequences and strongly (V λ , A, ∆ n (vm) , p)-summable sequences with respect to an Orlicz function when A = (a ik ) is an infinite matrix of complex numbers, ∆ n (vm) is a generalized difference operator and p = (p i ) is a sequence of positive real numbers. Also we give natural relationship between strongly (V λ , A, ∆ n (vm) , p)-convergence with respect to an Orlicz function and strongly S λ (A, ∆ n (vm) )-statistical convergence.