Rooney's future at Old Trafford is reportedly uncertain, with Arsenal and Chelsea also reported to be keen on signing the England international.
"Wayne is one of the most gifted and technical players in the world," Sky Sports News quotes Neymar as saying.
"Of course he would improve Barcelona. He would improve any club in Europe, and on a personal level, it would be a dream to play with him."
Neymar recently joined Barcelona from Santos is a move reported to be worth around £30m.