The aim of this paper is to introduce and study the sequence spaces [w, ${ heta}$, F, p, q]$_{infty}({Delta}_{upsilon}^m)$, [w, ${ heta}$, F, p, q]$_1({Delta}_{upsilon}^m)$ and [w, ${ heta}$, F, p, q]$_0({Delta}_{upsilon}^m)$, which arise from the notions of generalized difference sequence space, lacunary convergence, invariant mean and a sequence of Moduli $F=(f_k)$. We establish some inclusion relations between these spaces under some conditions.