<p>This paper introduces a new concept called Neutrosophic Rough Soft Sets (NRSSs) to address vagueness, imprecision, and uncertainty in complex decision-making situations. By integrating soft, rough, and neutrosophic set theories, the framework provides a strong approach to dealing with incomplete and indeterminate data. Fundamental operations such as intersection, union, complement, and an innovative aggregation union operator designed for multi-criteria decision-making (MCDM) applications form the theoretical basis of NRSSs. Also, we introduce an innovative NRSSs-based MCDM model (ẞ-model) to solve MCDM problems. The practical application of the ẞ-model is demonstrated through a water quality assessment, where water samples are classified based on pollution scores into categories: Excellent, Safe, Moderate, Poor, and Highly Polluted, with corresponding degrees of contamination. A comparative analysis further validates the effectiveness of our proposed model. The study concludes with key findings and future directions.</p>