Shadow art is a captivating form of sculptural expression, where the projection of a sculpture in a specific direction reveals a desired shape with high accuracy. In this work, we introduce Neural Shadow Art, which leverages implicit function representations to expand the possibilities of shadow art. Our method provides a more flexible framework that allows projections to match input binary images under various lighting directions and screen orientations, without requiring the light source to be perpendicular to the screen. Unlike previous approaches, our method permits rigid transformations of the projected geometry relative to the input binary image. By optimizing lighting directions and screen orientations simultaneously through the implicit representation of 3D models, we ensure the projection closely resembles the target image. Additionally, like prior works, our method accommodates specific angular constraints, allowing users to fix the projection angle when necessary. Beyond its artistic significance, our approach proves valuable for industrial applications, demonstrating lower material usage and enhanced geometric smoothness. This capability avoids oversimplified results, such as the intersection of cylindrical volumes formed by light rays and the projection image. Furthermore, our approach excels in generating sculptures with complex topologies, surpassing previous methods and achieving sculptural effects akin to those in contemporary art.