In this manuscript, the new sequence space ZΦ for Z ∈ {c, c0, ℓ∞} and Φ = CmΔ have been introduced using the Ces`aro matrix and backward difference operator. Some of the topological properties of these spaces have been studied and the existence of the Schauder basis for new spaces have been verified. Also, the α, β and γ-duals have been computed along with the characterization of the matrix transformation between new spaces.