Neutrosophic set (NS) theory was originally established by Smarandache for handling indeterminate and inconsistent information. In this paper, we introduce single valued neutrosophic refined rough sets by combining single valued neutrosophic refined sets with rough sets and further study the hybrid model from two perspectives—constructive viewpoint and axiomatic viewpoint. We also give single valued neutrosophic refined rough sets on two universes and an available algorithm for handling multi-attribute decision making problem based on single valued neutrosophic refined rough sets on two universes. In addition, we illustrate the validity of the single valued neutrosophic refined rough set model by an example.
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