Queiroz, who has twice worked with Ferguson as United's assistant manager, puts the Scot in the same category as Pele and Diego Maradona.
He told fifa.com: "It's difficult to talk about him. I'd say that whereas the rest of us each make up a small part of football, he embodies football because of his exceptional personality. He's made from the same stuff as Pele, [Diego] Maradona, [Alfredo] Di Stefano and [Ferenc] Puskas. In football, there are men who inspire respect. When they walk into a stadium, you can't help but applaud them – and Ferguson is one of them."