The England international was keen on a move to Old Trafford last summer but United baulked at Leicesters £75m valuation of the defender.
Maguire impressed at the World Cup and United felt it was an inflated fee based on those performances.
However, the 25-year-old thrived for the Foxes throughout last season and Ole Gunnar Solskjaer, like his predecessor Jose Mourinho, is keen on Maguire.
Manchester City are also believed to be keen on signing Maguire and Neville thinks he has everything needed to make it at the top.
If you think of the attributes of centre-backs, he has them in abundance, said Neville.
Leicester fans wont thank me for this, but theyre going to be under real pressure to keep him this summer.
We talk about John Stones being good on the ball, I actually think Maguire is the equal of him on the ball.
A big statement, maybe, as Stones is seen as the composed, ball-playing centre-back, but I think Maguire is just as good on the ball.
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