This paper studies the robust stability of the uncertain neutral system with discrete and distributed delays. By constructing a special Lyapunov-Krasovskii functional based on delay-partitioning and using the Jensen inequality technology, a new delay-dependent robust stability criterion for the system is formulated in terms of linear matrix inequalities(LMIs). The proposed approach involves neither model transformation nor free-weighting matrix, so the complexity both in theory and in computation can be reduced. And time-varying uncertainty is allowed in the coefficients of the neutral delay term, which improves the robust performance of the neutral system. Numerical examples show the effectiveness and less conservatism of the results.