David de Gea is the sole representative from Old Trafford, with the Spanish goalkeeper filling the No. 1 spot – just as he did in the PFA Team of the Year.
City right-back Kyle Walker and Tottenham centre-half Jan Vertonghen also make both selections, but Neville has picked Vincent Kompany over Etihad Stadium team-mate Nicolas Otamendi.
He also makes a tweak to the PFA side at left-back, with Liverpool’s Andy Robertson getting the nod over Chelsea’s Marcos Alonso.
Neville told Sky Sports on that choice: "I am going to go with Robertson as Liverpool are having a great season. And I think he's been the best left-back this season."
City playmakers David Silva and Kevin De Bruyne provide the creativity in midfield, with Spurs star Christian Eriksen missing out to another title winner in what proved to be a tough call.
Neville added: "I felt as if I had to get in [Raheem] Sterling or [Leroy] Sane.
"I hate to think of him [Sane] wearing a City shirt, he can be one of the great players.
"What made me go for Raheem in the end is the big moments. He had an influence. I'll go for Raheem Sterling."
Another difficult decision came up front, with there plenty of attacking firepower from which to select in 2017-18.
Harry Kane leads the line, with the Tottenham striker chasing down a hat-trick of Golden Boot prizes, while Mohamed Salah’s stunning debut season at Liverpool sees the PFA Player of the Year providing assistance from the flanks.
Neville has, however, opted to overlook City star Sergio Aguero in his final starting spot.
Instead, the United icon has plumped for Liverpool forward Roberto Firmino – a man with 27 goals to his name this season across all competitions.
"When I watch Liverpool, he is the catalyst for me," Neville explained.
"I think that if you were Pep Guardiola, you would want him as your striker, the runs forward and the runs back.
"I think he doesn't get the credit that Salah gets, obviously Salah has had a fantastic season, but for me Firmino deserves to be in."