Let A = (ank) be an infinite matrix of complex numbers ank (n, k = 1, 2,…) and X, Y two subsets of the space s of complex sequences. We say that the matrix A defines a (matrix) transformation from X into Y, and we denote it by writing A: X → Y, if for every sequence x = (xk)∈X the sequence Ax = (An(x)) is in Y, where An(x) = Σankxk and the sum without limits is always taken from k = 1 to k = ∞. The sequence Ax is called the transformation of x by the matrix A. By (X, Y) we denote the class of matrices A such that A: X → Y.