The estimation of the ratio of two means is studied within the neutrosophic theory framework. The variable of interest Y is measured in a sample of units and the auxiliary variable X is obtainable for all units using records  or predictions. They are correlated and the sample is selected using simple random sampling. The indeterminacy of the auxiliary variable is considered and is modeled as a neutrosophic variable.  The bias and variance of the proposed estimator are derived.