He is the second successive United striker to take the award, following Teddy Sheringham last year.
"This is the proudest moment in my career because the players of the Premiership, the best league in Europe, have voted for me," he said.
Newcastle and Wales striker Craig Bellamy was named Young Player of the Year.
Luton manager Joe Kinnear has branded the PFA Third Division Team of the Year "a disgrace" after his side, who have already been promoted, were represented only by Matthew Taylor.
