The Belgium international made a switch to the Etihad from Vfl Wolfsburg in the summer of 2015. He has been playing a key role in the side, registering 27 assists in the league during the last two seasons and has 20 assists to his name since the start of last season.
De Bruyne impressed for City in their 5-0 crushing victory over Liverpool at the Etihad on 9 September. The former Chelsea star assisted two of the five goals for Pep Guardiola's side and Neville was full of praise for the 26-year-old.
He was the man of the match in City's latest win against Jurgen Klopp's side. Neville, who played for City's local rivals United, claims De Bruyne's performance is what Liverpool missed in their disappointing loss at the Etihad.
"Kevin de Bruyne has sensational quality, he really has. I played with a fantastic crosser and passer of a ball in terms of accuracy - David Beckham - and De Bruyne reminds me of him a lot," Neville told Sky Sports.
"He is deliberate and precise, it looks like every cross lands on a sixpence, like he is aiming for the recipient.
"Too many times you see people cross and aim for an area or zone in the box, but De Bruyne has got the quality and precision to pick people out.
"David Beckham was like that, it's brilliant to watch. De Bruyne's performance was a polar opposite to the lack of quality Liverpool had in the final third.
"De Bruyne's pass for Aguero's opener and the cross to Jesus for City's second ensured it was going to be a comfortable second half for Manchester City."
City are second in the table with 10 points after four matches. They are level on point with Jose Mourinho's side, who are on top of the table. The goal difference has separated the two Manchester clubs.