The aim of the present work is to study the initial value problem for neutral linear fractional differential system with distributed delays in incommensurate case. Furthermore, in the autonomous case with derivatives in the Riemann-Liouville or Caputo sense we establish that if all roots of the introduced characteristic equation have negative real parts, then the zero solution is globally asymptotically stable. The proposed condition coincides with the conditions which guaranty the same result in the particular case of system with constant delays.