Neville wrote in the Mail on Sunday: "I've seen both United and City nine times this season and there is nothing to choose between them.
"The title race is between these two. I don't see any other team with the mental strength, durability and character that these clubs possess. They haven't been at their best yet and if there's one thing I would want to see on Sunday it's a step up in quality so that it is a magnificent game that befits the Premier League's strongest clubs, with exciting attacking cancelled out by concentrated defending.
"But make no mistake, these are the best teams in England right now.
"United have been better in attack, they have had more creative play and are more unpredictable.
"But City have been more resolute defensively, grinding out results without the flair of United but with more stability. So Roberto Mancini will want to see that spark again to ignite his team. He would want to see Edin Dzeko, David Silva, Sergio Aguero and Samir Nasri firing again.
"And Sir Alex, with most of his defenders fit, would want to start keeping clean sheets, to see his side become difficult to beat and pick up 1-0 wins rather than the 4-3 victories.
"But do I think that if United win, City will have suffered a crucial blow in retaining their title? No.
"And if City win, does that mean they will go on and win the League? No."