The Sevilla coach has taken a firm stand that it is a waste of time
trying to evaluate his fellow Argentinian against the rest of the
football world.
Barcelona's all-time leading goalscorer and five-time Ballon D'Or winner, Messi is regarded as one of the greatest footballers of all time.
The 29-year-old is often compared with past legends Pele and Diego Maradona, as he continues to go head-to-head against Real Madrid rival Cristiano Ronaldo for modern-day supremacy.
"Equating Messi with anyone else is like comparing a policeman with Batman," Sampaoli told BeIN Sports.
Messi, who lost out to Ronaldo for the Ballon d'Or and The FIFA Men's Player, tops LaLiga's goalscoring charts this season with 14.
The Argentina international has scored 27 goals in all competitions having 10 goals in only 5 games in UEFA champions league.