Cross-domain crowd counting (CDCC) is a hot topic due to its importance in public safety. The purpose of CDCC is to alleviate the domain shift between the source and target domain. Recently, typical methods attempt to extract domain-invariant features via image translation and adversarial learning. When it comes to specific tasks, we find that the domain shifts are reflected on model parameters' differences. To describe the domain gap directly at the parameter-level, we propose a Neuron Linear Transformation (NLT) method, exploiting domain factor and bias weights to learn the domain shift. Specifically, for a specific neuron of a source model, NLT exploits few labeled target data to learn domain shift parameters. Finally, the target neuron is generated via a linear transformation. Extensive experiments and analysis on six real-world datasets validate that NLT achieves top performance compared with other domain adaptation methods. An ablation study also shows that the NLT is robust and more effective than supervised and fine-tune training. Code is available at: \url{https://github.com/taohan10200/NLT}.