Summary: For an optimal control problem involving neutral differential equation \[ \dot{x}(t) = A(t)\dot{x}(t-\sigma) + f(t,x(t), x(t-\tau), u(t))+g(t, x(t), x(t-\tau), u(t-\theta)), t\in[t_0, t_1] \] existence theorems of an optimal element are provided. Under element we imply the collection of delay parameters \(\sigma\) and \(\tau\), the initial moment and vector, control and finally moment.