Poll: Neither of my friends ____ agreed to go with me.

Wilson

Neither refers to 'no one' which is singular. Therefore, it is 'has' the correct answer.

Anne Halloran

Good to see that majority of voters do know the correct use!

Michael Thomas

'Has' is the third person singular, so how can the word be used to describe what 'friends' (plural) will or would do? In this case it can't be assumed that 'neither' is the same as 'no-one'. the two are entirely different. So, 'neither of my friends agreed to go with me' is fine and so would 'one of my friends has agreed to go with me'. No-one, is nobody (singular), whereas 'Neither' refers to 'not this/that one thing (or person), or this/that one (thing (or person).