In this work, we define new sequence spaces by using the matrix obtained by product of factorable matrix and generalized difference matrix of order $m$. Afterward, we investigate topological structure which are completeness, $A$K-property, $AD$-property. Also, we compute the $\alpha$-, $\beta$- and $\gamma$-duals, and obtain bases for these sequence spaces. Finally we give necessary and sufficient conditions on matrix transformation between these new sequence spaces and $c,\ell_\infty$.