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The Belgian maestro has a ridiculous 62 assists in the Premier League ever since returning to England with a £54 million move to Manchester City in 2015.
He's yet to win a Premier League individual award to go with his two consecutive league titles in England but former Spurs boss Pochettino believes there is no better player than De Bruyne.
He also named his compatriot Sergio Aguero, the highest-scoring foreign player in the Premier League, as number two - while Liverpool's Roberto Firmino was the third player to get a mention from the Argentine.
1st - :flag_be:- Sky Sports News (@SkySportsNews) May 22, 2020
2nd - :flag_ar:
3rd - :flag_br:
In an exclusive interview with Sky Sports, Mauricio Pochettino revealed his top 3 Premier League players and admitted he would be open to managing a Premier League club outside the top six and is eager to return to management: https://t.co/OU18taDkzq pic.twitter.com/iC6Rm1zv7o
The stars he managed at Spurs such as Harry Kane, Heung-Min-Son and Dele Alli were excluded, as were Liverpool goalscoring pair Mo Salah and Sadio Mane.
He told Sky Sports: "[Kevin] De Bruyne, one. [Sergio] Aguero. Another?
"De Bruyne is going to be unfair, I don't know what I can tell you, [Roberto] Firmino, maybe? Yes, but there are hundreds of players I can describe."
Pochettino, who has been out of management since being relieved of his duties as Spurs manager in November, says he "loves England" and would like to continue living in England when asked about his next move in management.
"I love England. My idea is to keep living in London"- Sky Sports News (@SkySportsNews) May 23, 2020
Mauricio Pochettino opens up on what is next for him now his gardening leave period at Tottenham is over
:calling: More: https://t.co/ngef4UXRxG pic.twitter.com/c4mSoQALf8
He's been heavily linked with Newcastle and stated he would be open to managing a club outside the top six.
"The problem is which club are top six? It always changes," Pochettino replied.
"Today Tottenham and Arsenal are not in the top six. You need to respect all the clubs. They are all working so hard, investing and spending money. They all assign a new strategy each season to reach the top four, top six or top eight.
"You cannot underestimate any person, any institute or any club. That is why the Premier League is one of the toughest - all the clubs have the capacity to find a way to be competitive."