In this work, necessary and sufficient conditions for the oscillation of solutions of 2-dimensional linear neutral delay difference systems of the form [x(n) + p(n)x(n - m) y (n) + p(n)y(n - m) ] = [ a(n) b(n) c(n) d(n)] x(n - alpha) y(n - beta) ] are established, where m > 0, alpha > 0, beta> 0 are integers and a(n), b(n), c(n), d(n), p(n) are sequences of real numbers.