Abstract
Soft set theory and rough set theory are mathematical tools for dealing with uncertainties and are closely related. The main purpose of soft rough set is reducing the soft boundary region by increasing the lower approximation and decreasing the upper approximation. This paper is devoted to the further generalization of the soft rough set theory by using the ideal notion to reduce the soft boundary region. A new soft rough set model, called soft ideal approximation space, is proposed and its properties are derived. The new soft ideal lower and upper approximation operators are presented and their related properties are surveyed.