Rooney's departure to Goodison Park on a two-year deal was confirmed on Sunday after the clubs agreed an undisclosed fee.
Though Rooney's powers have faded in recent seasons, he will leave Old Trafford as United's record scorer with 253 goals in 559 appearances, having won five Premier League titles and the Champions League among 12 major trophies.
Neville was in the United team as Rooney marked his debut with a phenomenal hat-trick against Fenerbahce in the Champions League in 2004.
And though he played with such club icons as Eric Cantona and Ruud van Nistelrooy, Neville places Rooney above the lot in the annals of United strikers.
"All the best @WayneRooney and congratulations on a great United career," Neville posted on Twitter. "The best Striker I played with and saw at the club."