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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≠tk, Δ(y′(tk)+py′(tk-τ))+q1y(tk-σ)=0, where the coefficients q,q1>0; p<0, τ,σ<0, and Δy(i)(tk)=y(i)(tk+)-y(i)(tk-), i=0,1.