Abstract This work is concerned about the necessary and sufficient conditions for oscillation of solutions of 2-dimensional nonlinear neutral delay difference systems of the form: Δ [ x ( n ) + p ( n ) x ( n − m ) y ( n ) + p ( n ) y ( n − m ) ] = [ a ( n ) b ( n ) c ( n ) d ( n ) ] [ f ( x ( n − α ) ) g ( y ( n − β ) ) ] , \Delta \left[ {\matrix{ {x\left( n \right) + p\left( n \right)x\left( {n - m} \right)} \hfill \cr {y\left( n \right) + p\left( n \right)y\left( {n - m} \right)} \hfill \cr } } \right] = \left[ {\matrix{ {a\left( n \right)} \hfill & {b\left( n \right)} \hfill \cr {c\left( n \right)} \hfill & {d\left( n \right)} \hfill \cr } } \right]\,\,\left[ {\matrix{ {f\left( {x\left( {n - \alpha } \right)} \right)} \hfill \cr {g\left( {y\left( {n - \beta } \right)} \right)} \hfill \cr } } \right], where m > 0, α ≥ 0, β ≥ 0 are integers, a(n), b(n), c(n), d(n), p(n) are real sequences and f, g ∈ 𝒞(ℝ, ℝ).