The pair formed a formidable trio with Cristiano Ronaldo under Sir Alex Ferguson for two seasons, winning many titles including two Premier League trophies and one Champions League.
According to the former Argentina forward, his relationship with Rooney was beyond the pitch and football.
"At Manchester United training, players would turn up with a Ferrari or a Lamborghini," the 35-year-old told ESPN.
"Everyone, even the worst player, would have a Ferrari."
“I turned up in the Audi that the club gave you and they all bugged me about it, as if it was a Fiat 600.”
"I spoke to Rooney and, the crazy guy that he is, he told me 'take the Lamborghini''.
"I went, without registering, around Manchester with this car, he gave it to me.
Tevez said he had a good rapport with Manchester United’s all-time scorer at Old Trafford because Rooney was a reflection of himself and they had many things in common.
"I identified a lot with him because of where he came from, a poor area of Liverpool.”
"He always fought for the ball as if it were his last, the same way I played.
"I saw myself reflected in him."
Tevez left the Red Devils in 2009 to their local rivals Manchester City after scoring 19 goals in 63 Premier League appearances.