The Red Devils striker scored twice for Sir Alex Ferguson’s side in their 4-0 defeat of Aston Villa on Sunday in the Premier League to leave him on 31 goals for the season.
It took his total to 178 overall and meant he is now just one behind Best and Busby Babe Dennis Viollett in the all-time list, but the England striker insisted his priority was on winning the league even though surpassing them would be a proud moment.
“It would be great to equal the record and hopefully surpass them,” he told the club’s official website.
“It would be a great achievement that I would be proud of but I can’t really look at that at the minute.
“If it happens then great, hopefully it will before the end of the season, but I’m just concentrating on my game.”
Rooney has been a great success since his move from Everton in 2004 and surpassing Best and Viollett would take him to fourth in the list, behind only other United greats Sir Bobby Charlton, Denis Law and Jack Rowley.
The 26-year-old has been vital to United’s return to the summit of the lead and they currently lead rivals Manchester City by five points after the emphatic win over Villa.