Necessary and sufficient conditions are established for oscillation of second-order neutral impulsive differential equation y t py t−τ qy t−σ 0, t / t k , Δ y t k py t k −τ q 1 y t k − σ 0, where the coefficients q, q 1 > 0; p < 0, τ, σ < 0, and Δy i t k y i t k − y i t − k , i 0, 1.