The Brazil star has shone alongside Lionel Messi and Luis Suarez this season as the trio have formed a devastating understanding to help the club overtake their arch-rivals at the top of La Liga.
In contrast, Madrid's attacking trio of Cristiano Ronaldo, Gareth Bale and Karim Benzema - commonly referred to as 'BBC' have been criticised for their respective displays following a faltering run of form since the turn of the year.
"Are we better than BBC? I think so, but I prefer not to talk about rivals," he said on Wednesday.
"I do not know if it is just because of our front three but we always seem to do some damage to our opponents. Each time we play we get better. Suarez and Messi are two players you do not need to talk.
"Messi is the best in the world and Suarez is also the best! It's a pleasure to play with both of them."
The meeting between the two sides on March 22 could well prove to be decisive in the race for La Liga, with Barcelona one point clear of Madrid after 26 games.
"We will approach it as a final," said Neymar. "We have a very good team. We just have to think of victory. To end the game four points clear would be amazing. "