The spaces ?co(p), ?c(p) and ? linfin(p) were defined by Ahmad and Mursaleen [1]. In [2], Altay and Polat also defined the sequence spaces er0(?), er c(?) and er?(?), and determined the absolute Köthe-Toeplitz duals of these spaces. The main purpose of this work is to introduce some new paranormed sequence spaces defined by Euler and difference operators and to compute their ?-, ?-, ?-duals. Also some of the matrix transformations has been characterized. All rights reserved © Bolyai Institute, University of Szeged.