Tevez has overlooked the more prolific Cristiano Ronaldo and the more mesmeric Messi - having played with both - in favour of street-fighter Rooney, whom he believes has a similar background to his own.
Tevez said: "I've had the honour of playing with some great players.
"At United, I had Cristiano in my team and obviously I have Messi in the national team.
"But the one I like the most is Rooney. He has everything. He's very complete.
"Plus we share the same humble origins. Although the humbleness he experienced growing up in Liverpool was obviously a bit more bearable than Fuerte Apache in Argentina, where I grew up."