  Maji\cite{maj-13}, firstly proposed neutrosophic soft sets can handle the
indeterminate information and inconsistent information which exists commonly in
belief systems. In this paper, we have firstly redefined complement, union and
compared our definitions of neutrosophic soft with the definitions given by
Maji. Then, we have introduced the concept of neutrosophic soft matrix and
their operators which are more functional to make theoretical studies in the
neutrosophic soft set theory. The matrix is useful for storing an neutrosophic
soft set in computer memory which are very useful and applicable. Finally,
based on some of these matrix operations a efficient methodology named as
NSM-decision making has been developed to solve neutrosophic soft set based
group decision making problems.
