Tevez struck all three goals in victory over West Bromwich Albion.
Milner said: "There are not too many better strikers in the world.
"Week in, week out, he puts it in. He scores goals, he creates, he works hard for the team.
"He leads from the front as captain and when things aren't going well, he can get a goal out of nothing. He's a top player and to be playing with him is great."