The pair were teammates with PSG. The former Barcelona star is now with Al Hilal in the Saudi Pro League.
Buffon was asked about the best player he faced and told Il Corriere della Sera: "I played with three generations, how can I say it? Zidane, Ronaldo, Messi, CR7, Iniesta..."
Asked to choose one, he added: "Neymar. For the player and the boy that he is, he should have won five Ballon d'Ors."
On turning down Barca, Buffon also recalled: "I had an offer from Barcelona to be second goalkeeper: I liked the idea of playing with Messi, after CR7. One day, however, I was driving and on the radio they played a song by Jovanotti that I really liked and that I hadn't heard for ten years: 'Bella'.
"I looked up and saw the Parma sign on the motorway. It was a sign. And that's how I ended my career, where it all began."