Neutrosophy is a recent section of philosophy. It was initiated in 1980 by Smarandache. It was presented as the study of origin, nature, and scope of neutralities, as well as their interactions with different ideational spectra. In this paper, we introduce the notion of single-valued neutrosophic ideals sets in Šostak’s sense, which is considered as a generalization of fuzzy ideals in Šostak’s sense and intuitionistic fuzzy ideals.