The former United defender, who had an 11-year spell at Old Trafford, says his conscience would not allow him to work across the city.
Neville, 32, has made his personal feelings known ahead of the meeting between United and Everton on Saturday.
Former Red Mark Hughes is now in charge at Eastlands, and former Old Trafford legends such as Andrew Cole and Peter Schmeichel have also switched over to the Blues in recent years.
However, in an unequivocal declaration likely to delight as many City as United fans, Neville said: "Joining City is not something that will ever happen. When you have got red blood, you cannot see yourself with blue blood.
"You go there and they have blue ketchup... it's just like `What are they doing?'
"I am not being disrespectful but I grew up a Red, hating City. When I go back with Everton I get absolutely slaughtered.
"It makes me laugh in a way because I understand what they are feeling."
Neville is unlikely to have recovered from a knee injury in time to face United at Old Trafford on Saturday.
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Showing comments 1 to 25 and replies | View All
PO (20/11/2009 at 16:19)
Blue Benny (20/11/2009 at 16:21)
dennis laws backheel (20/11/2009 at 16:22)
Swiss Blue (20/11/2009 at 16:22)
Bert is my hero, Cheshire! (20/11/2009 at 16:24)
jo alves (20/11/2009 at 16:24)
bludarnsarf (20/11/2009 at 16:25)
Red blood and blue blood? Should have a word with Rooney about that!
Bert is my hero, Cheshire! (20/11/2009 at 16:26)
Justified True Belief , - ... (20/11/2009 at 16:27)
That fact that I am not good enough did not seem to stop this waste of an article.
james cromley, stockport (20/11/2009 at 16:28)
dave@shepton (20/11/2009 at 16:30)
Union City Blues, Manchester (20/11/2009 at 16:31)
simon23 (20/11/2009 at 16:31)
Sheikh Rattle and Rolling in it, Manchester (where else) (20/11/2009 at 16:32)
dickovs wonder goal... (20/11/2009 at 16:35)
fergus loves the blues, horsham (20/11/2009 at 16:35)
J.A.M (20/11/2009 at 16:37)
Ali's Boot Boy, Alsager, Cheshire (20/11/2009 at 16:37)
neiljung, Moss Side (20/11/2009 at 16:44)
My mate (a red) said he wished he said the same thing about United!
The BFB, Bolton (20/11/2009 at 16:46)
Jay The Manc, That London place (20/11/2009 at 16:46)
Seriously MEN is it really that quiet on deansgate tonight that you deem this complete nonsense worthy of publishing? Surely you could have run with something a little more exciting eg
"Robinho prefers Fairy non Bio to Ariel Liquitabs"??
BluerSte (20/11/2009 at 16:48)
100%Blue, manchester (20/11/2009 at 16:48)
Jay The Manc, That London place (20/11/2009 at 16:50)
Seriously MEN, is there really nothing going on today in Manchester that you have to deem this absloute non story worthy of publication? what next?
"Robhino has never bought socks from Primark and never will"
The Colin - Leeds, Over the hills and far away (Mancunian Reject) (20/11/2009 at 16:51)