The Brazil international is one of the most sought after players around in the world, and the Blaugrana are continually being linked with a move for the 20-year-old.
Nevertheless, Cruyff feels that Barca would be wasting their money on attacking reinforcements as they already score plenty of goals.
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"The one department where Barcelona don't lack anything is scoring goals. So if you ask me whether they need Neymar, I'm going to have to say no," Cruyff said to Catalunya Radio.
"Just look at the amount of goals they score. They already have good options up front."
Neymar is under contract with Santos until the summer of 2014.