In this paper, the notion of the interval valued neutrosophic soft sets (ivn−soft sets) is defined which is a combination of an interval valued neutrosophic sets [36] and a soft sets [30]. Our ivn−soft sets generalizes the concept of the soft set, fuzzy soft set, interval valued fuzzy soft set, intuitionistic fuzzy soft set, interval valued intuitionistic fuzzy soft set and neutrosophic soft set. Then, we introduce some definitions and operations on ivn−soft sets sets. Some properties of ivn−soft sets which are connected to operations have been established. Also, the aim of this paper is to investigate the decision making based on ivn−soft sets by level soft sets. Therefore, we develop a decision making methods and then give a example to illustrate the developed approach.