The Brazil international is in his second season with the Ligue 1 giants and has hit the ground running, scoring seven top-flight goals in as many matches as the Parisians sit top of the table with a 100 per cent record after eight matches.
The 26-year-old forward was asked to play in a more central role by coach Thomas Tuchel, having previously operated more on the flank, and Neymar is enjoying life tucked in behind the main striker.
However, he says anyone likening him to Messi is wide of the mark.
He said: "My preferred position is a number 10, it allows me to dictate the game and help my team-mates. It was not my decision to play in this role but the choice of the coach, and I play with the same approach that I did when at Santos and Barcelona.
"It allows me to create opportunities and be in positions to score, but mainly it gives me many opportunities with the ball. I do not want to be compared with Lionel Messi because of this or anything else."