The Blues captain gave his season's best XI in the programme notes of last Saturday's win over Queens Park Rangers and picked a forward line consisting of Swansea City's Michu and Manchester United striker Robin van Persie.
However, Horne feels that despite his and Neville's allegiances to the blue half of Merseyside, the exclusion of the Premier League's leading scorer was a strange choice to make.
"Phil Neville's team selection in the QPR programme was very interesting and sparked some debate in the press room," Horne wrote in his Liverpool Echo column.
"As a born again Blue it was admirable that he notably excluded any Merseyside Reds, but for all his considerable failings, I'm afriad Luis Suarez has to be in anybody's Team of the Year."
Neville recently announced his decision to leave Everton at the end of the season.
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