"Matt and I talk two, three, four times a day," Cruise, 46, joked during the Friar Club Roast at the New York Hilton Hotel.
The actor then started with the zingers.
"You're the one who told me to talk about Katie Holmes on Oprah!" he said. (Cruise underwent scrutiny after he jumped on Winfrey's sofa as he gushed about Holmes.)
Cruise also jokingly blamed Lauer for Katie Couric decision to leave the Today show to go to CBS.
The actor also made fun of Lauer's day job.
"I get to go from international locations to movie sets to more international locations to movie sets," Cruise said. "You have found happiness doing the same thing every day.
"You sit on a couch all day and interview the car from Knight Rider and cook radishes with Rachael Ray!" Cruise added.
Look back on Tom Cruise's women.
Before he stepped off stage, he snipped, "I can't believe I flew all the way out here...lose my number, you glib putz."
"Why don't you sit down?" Lauer shot back. "We'll get you a booster seat!"
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