Abstract: In this study, we introduce a new class of sets, called soft simply* generalized closed (briefly, SSM* g-closed) sets based on soft simply* open set, soft delta (Sδ –) open set in soft topological spaces. This class of sets (soft simply* generalized closed set) properly contains the classes of soft closed sets, soft α-closed sets, soft generalized α-closed (briefly, sg α-closed) sets, soft generalized closed sets, soft α generalized closed (briefly, sαg-closed) sets and the class of soft simply* closed sets as applications of soft simply* generalized closed sets and study some of their properties, also, we introduce new types of continuous functions namely, simply* continuous soft simply* irresolute functions and we study some of their properties.