Abstract: Consider the neutral equation with variable coefficients dt[x(t) - P(t)x(t - γ)] + Q(t)x(t -σ) =0 where P,Q∈C[[t₀,,∞),R+] and σ,∈R+. We obtain some new sufficient conditions for the oscillation of soutions of the.abave equation without the restriction:0<= P(t)<=1 or P(t)>= 1. 

Key words:  neutral equation;variable coefficient;oscillation ,