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The Brazil striker wont say sorry to the Scottish Football Association for complaining of racist abuse during Brazil's match against Scotland.
SFA chief executive Stewart Regan wrote to the Brazilian federation (CBF) to request an apology for the Scotland fans, which he said would be welcomed either from Neymar or from the federation.
However Neymar has claimed he did not single out Scottish fans as a guilty party after the match, which was played at the Emirates Stadium in London, and consequently stated he will not be retracting his remarks.
A banana was thrown on to the pitch and landed near Neymar, who scored both goals including a late penalty as his team won 2-0, and Metropolitan Police have concluded it was hurled by a German student sitting in the area of the stadium reserved for Brazilian supporters.
The confirmation that no Scotland supporters were involved led the SFA to defend the Tartan Army fans' group, who Regan claims were ``genuinely upset and annoyed'' by the claims of racism.
However Neymar, who also felt he was subjected to racist jeering, posted a statement on his official website today, explaining his position.
He wrote: ``I was surprised on Thursday by a letter from the Scottish FA, in which they demand an apology from me or from the Brazilian Football Confederation regarding the incident involving a banana thrown toward the field during the Brazil v Scotland friendly on Sunday, March 27.
``Stewart Regan says that the 'accusations' made after the match cast doubt on the reputation of 'good-humoured and respectful' Scottish fans.''
Neymar adds: ``At no time, even at the end of the game, still enveloped by the thrill of scoring the two goals that won the game, did I accuse any person or any group of supporters, of whatever nationality, of having committed such an act.
``Yes, I did lament the fact, condemn any and all prejudice, but I repeat, at no time did I accuse anybody. So I do not understand why I have to retract what I said.
``The requirement from the Scottish, after all that happened, seems somewhat ironic, since, if there has been prejudice, it is us, the players, who should 'require' a formal apology.''
Neymar stressed he had declared the matter closed in his post-match interviews.