Pep Guardiola's Barca have been acknowledged as number one in the world for some considerable time now, but United are establishing themselves in second place after winning four titles in five seasons.
"There is no doubt the two best teams have made it to the final," said Scholes.
"Barcelona are the ultimate. They are what we all look to and want to play like. But our football can be just as good as theirs at times. We have a lot of quality too."
He added: "Both teams want to go forward and score goals, so I don't think anyone could ask for a bigger or a better final."