The major concern of this paper is to present the notion of rough set based on neighborhood operator on universe set, along with its properties, and examples. Then, we generalize several notions of covering rough sets to neighborhood rough sets with respect to the graded n. Further, we present some notions such as probabilistic neighborhood rough approximations of X, (Type-I / Type-II) probabilistic neighborhood rough approximations of X with error α and β, and (Type-I / Type-II) probabilistic neighborhood rough approximations of X with respect to N . The interesting properties of above notions are investigated in detail. On the other hand, we define the notion of rough set based on neighborhood operator over two different universes. Subsequently, we present some notions (Type-I / Type-II / Type-III) graded n-neighborhood rough sets and give a two approaches to decision-making problems based on the (Type-II / Type-III) grade n-neighborhood rough sets. Then, we construct the decision steps and give two algorithms of the decision methods. Also, we will give two illustrative examples to show the applicability of the rough set based on neighborhood operator over two different universes to solve the rough decision-making problems. Finally, we give a comparison between the Liu et al.’s approach and our approach.