The Blues recorded an exhilarating 3-1 victory in the corresponding fixture last term, and Neville believes it will take a similarly fearless approach to repeat that outcome.
"Sometimes you can win a game with maybe eight players playing well, at their best," Neville told evertontv.
"But against Man United you need all 11. They are the best team in the country, they have got strength in depth and for us to beat them like we did last year we have to go out and show no fear. We have to go out and believe that we are good enough to be on the same field as them."