The young Brazil international forward believes Lionel Messi's presence in the European champions' squad makes them the standard bearers of world football
It's no secret the Brazil international, who has been picked by Mano Menezes for a friendly against Ghana next month, is desired by Madrid coach Jose Mourinho.
The Madrid-based giants have made a number of attempts to land Neymar this summer but Santos have refused their advances.
And when asked whether his side could be compared with Pep Guardiola's men, who they may play in the Club World Cup in December, Neymar said it was impossible.
"Barcelona are beyond any comment. You cannot compare them with any team. They have Lionel Messi," the striker told reporters after Santos' 3-2 loss to Coritiba.
Santos are now in the Brazilian Serie A relegation zone having won just once in their last five games.