Messi scored the second of a 2-0 win over a Red Devils side that featured Cristiano Ronaldo at the Stadio Olympico to add to Samuel Eto’o’s first half opener.
The Argentine got to the end of a Xavi Hernandez defence-splitting pass before planting the ball beyond the reach of Edwin Van Der Sar which sealed a historic treble for the Blaugrana in Pep Guardiola’s first season in charge.
Scorer of more than 600 goals in his career, Messi is no stranger to pulling off outrageously incredible efforts and has been nominated for the FIFA Puskas Award – awarded for the best goal of the year – a record seven times.
Yet, the Barcelona captain picked a more modest effort when asked to choose his most memorable strike.
"My favourite goals are more than just attractive; they are important," said the talismanic 32-year-old in an interview with TyC Sports.
"It was in the Champions League final and helped us to close the circle with Guardiola and win the triplete, which we had never done.
"That goal rounded up a spectacular game."
Messi has gone on to win two more Champions League trophies with Barcelona since that memorable night in Rome but the Camp Nou outfit have been unable to hoist Europe’s Premier club competition for the last four years.