Abstract: This paper proceeds the papers [3] [4], we make use of the idea of the variable ,number operators and some concepts and conclusions of the shifting operators serieswith variable coefficients in the operational field of Mikusinski, it is devoted to thesolution of the general three-order linear difference equation with variable,coefficients,and it is also devoted to the better solution .formula for the some special three-orderlinear difference equations with variable coefficients, in addition, we try to provide theidea and method for realizing solution of the more than three-order linear differenceequation with variable coefficients.