The aim of this paper is to introduce the absolute series space $\left\vert \mathcal{L}^{\phi }(r,s)\right\vert (\mu )$ as the the set of all series summable by the absolute Lucas method, and to give its topological and algebraic structure such as $FK-$space, duals and Schauder basis. Also, certain matrix operators on this space are characterized.
In this paper, we will use some new properties of non-compactness measure, in
order to establish a description of the M-essential spectrum for some matrix
operators on Banach spaces.