International Journal of Neutrosophic Science IJNS 2690-6805 2692-6148 10.54216/IJNS https://www.americaspg.com/journals/show/702 2020 2020 Faculty of science,, Department,of mathematices,AL- Baath University, Homs,Syria Malath F. Alaswad     This paper dedicated to defining for the first time the concept of complex refined neutrosophic numbers as a direct application of refined neutrosophic sets and as a new generalization of neutrosophic complex numbers. Also, it presents some of their elementary properties such as conjugates, absolute values, invertibility, and algebraic operations. The importance of the definitions in this article lies in the use of them by defining the polar form of the refined neutrosophic complex numbers.       2021 2021 20 28 10.54216/IJNS.150102 https://www.americaspg.com/articleinfo/21/show/702