The Netherlands legend is not impressed with the 49-year-old's behaviour and has stressed that he prefers to stay as far away as possible from him
Cruyff revealed last week that Barcelona owe the Johan Cruyff Foundation money as they have not fulfilled their contractual obligations ever since Rosell took over from Joan Laporta in 2010.
And the 66-year-old has now once more voiced his dismay with the Barca president's behaviour.
"All the paperwork is in order and we await the president's approval. Rosell has been refusing to sign the documents, though," Cruyff told Catalunya Radio.
"If I was to go to court over this, Barcelona would ridicule itself. And I obviously don't want to do this. But this could become a personal issue."
Cruyff was honourary president at Barcelona under Laporta, but has distanced himself from the club since the appointment of Rosell because of his tense relationship with the current club's chief.
"Rosell was a nobody when he ran for the Barcelona presidency. He spent three years badmouthing me and campaigning against me," he added.
"It's a very ugly thing to do to talk badly about someone when you don't even know him.
"And, when he had been president for just a month or so, he called me to say that he wanted to sit down and discuss Barcelona. I was not going to meet with him and told him that I did not like how he had dealt with things.
"I prefer not to go anywhere near him."