The Dutch star has already bagged 16 goals in all competitions this season including 12 in 16 Premiership starts.
He boasts an incredible strike rate of 60 goals in 78 Premiership starts since moving to United from PSV in 2001.
Asked about his thoughts on United, David said: "They don't concede many goals.
"I saw a statistic where they never lose once they take the lead and that shows that they retain possession of the ball very well when they get in front.
"Regardless of how Sir Alex manouevres his players, they can all pass the ball under pressure.
"And then you have a prolific goalscorer. There is always a defining moment in the game and if you can take a chance it puts the tails up of the players, as we saw at Newcastle last week, where the frst half was even only for Robert to score his first goal and that gave Newcastle wonderful confidence."
Three years ago the Dutch national team came to train here before the international aganst England at White Hart Lane. Our security man came to see me after they trained and said he'd seen all the top players and he'd never seen anyone finish like that. He was a good judge of a player, Den. He was already at United. Two players were crossing ball and his percentage of putting them in the net was about 85 per cent.
David Pleat insists Stephen Carr's contract is 'not a major issue' at the moment.
The Irish star is quoted in newspapers today about his future at the club.
"Stephen signed a contract about four years ago and has 18 months to go," said acting boss David. "He's playing well, is our captain and these stories will always circulate.
"We haven't had an offer for Stephen Carr as of this moment from any club but we all read the papers.
"I have no specific view on the situation at the moment. I'm quite relaxed about it and it isn't a major issue in our dressing room. As you know, headlines are sometimes far worse than the issue."
David Pleat says he is 'delighted' with Stephen Kelly's progress at Watford.
The young defender's loan spell at Vicarage Road has been extended by another month.
The 20-year-old first made the switch at the end of August and has since played 13 games for Ray Lewington's side. He will now continue with the Division One outfit after recently featuring for the Republic of Ireland in the World Under-20 Championships in the UAE.
Acting boss David has kept a close eye on loanees Stephen, Mark Yeates at Brighton and Johnnie Jackson at Coventry City.
"I'm very pleased with Kelly's progress," said David. "I'm delighted with him. He's had good experience at QPR and now Watford. He also did well in Dubai for the Republic of Ireland, who always seem to defy the odds and do well in these international tournaments."
Ledley has so much going for him. He is a very good player, superb temperament, excellent feet - he can use both feet. He's an imposing guy and as he gets older he'll become even more assured. He sees a pass, passes it early, spreads play, lets it run across his body and plays left to right, right to left. Do I see him in that position? If you have a good all-round player, he can play in several positions. He's already played full-back, centre-back.
Gary Doherty has done very well. People overlook that. I'm very pleased with Gary's progress. The longer he's been here, the better his feet have got. The more he's played in small-sided games. He's a strong boy and he seems to have settled down into that central defensive role.
David Pleat believes Ruud Van Nistelrooy is the most vital cog in Manchester United's well-oiled machine.