1. A number of inclusion theorems have been given in connection with methods of summation which include the Riesz method (R, λ, κ). Lorentz [4, Theorem 10] gives necessary and sufficient conditions for a sequence to sequence regular matrix A = (an, v) to be such that A ⊃ (R, λ, 1)†. He imposes restrictions on the sequence { λn}, so that A does not include all Riesz methods of order 1. In Theorem 1 below, we generalize the Lorentz theorem by giving a condition without restriction on λn, If the matrix A is a series to sequence or series to function regular matrix, there do not appear to be any results concerning the general inclusion

A ⊃ (R, λ, κ).

However, when A is the Riemann method (ℜ, λ, μ), Russell [7], generalizing earlier results, has given sufficient conditions for (ℜ, λ, μ) ⊃ (R, λ, κ). Our Theorem 2 gives necessary and sufficient conditions for A ⊃ (R, λ, 1), where A satisfies the condition an, v → 1 (n →co, ν fixed). Thus Theorem 2 applies to any series to sequence regular matrix A. In Theorem 3 we give a further representation for matrices A which include (R, λ, 1), and finally make some remarks on the problem of characterizing matrices which include Riesz methods of any positive order κ.