In this chapter, we have introduced some new Banach sequence spaces using Jacobsthal lucas-Euler Totient matrix, Ɱ_∅ which is given by 〖Ɱ_∅=(h〗_ef)={█(█((2h_f φ(f))/(h_(e+2)-5) ,& f∣e@@0 ,f∤e)@)┤ Additionally, we discussed some of its properties, basis, and α,β,γ- duals.