The Argie hitman left Old Trafford for Eastlands in July 2009 and Roo looked like following in his footsteps last month.
The England striker was on the verge of quitting United but was persuaded to stay with a five-year mega-deal.
Ahead of tomorrow’s Premier League crunch at Eastlands, Tevez said: “I would have liked him to come here of course. But it was complicated for him to leave United.
“Wayne is a player of great quality. He was a team-mate and a friend of mine at United and he is one of those men that it is better to have on your team than against you.
“For me he is the best English striker of recent years.
“I made the change and so far I’m not sorry.”
Rooney is currently in America as he recovers match fitness after an ankle injury.
City have not given up on signing him despite the player penning a deal worth £250,000 a week at Old Trafford.
Just three points separate the teams at the top end of the table.
Victory will fire City right back into the title race.
Tevez said: “We are in the top three and I think we are better than last season, we’re improving all the time.
“But we have to continue to fight over an entire season before we can gauge whether we are good enough to win the title.
“I think we can – but we have to continue winning.
“Our results have been good so far, but it is not perfect.
“To be champions you have to avoid losing at home and not give away too many draws.
“So on that front we are falling a bit short. “But there is plenty of time to recover. The title race is wide open.”
And pal Joe Hart is backing Tevez to keep City’s title bid on track tomorrow night – by winning the game on his own.
Keeper Hart said: “Carlos can carry a team and he can carry 10 men.
“If we’re stinking and Carlos plays well, there’s a good chance we’d win.
“He’s a phenomenal player. I’d say the best I’ve played with. He just leads by example in all the right ways.
“You would look to him, not to give you a pep talk but to win you a game.”