Giggs believes the former West Ham striker will give them an extra edge against rivals Chelsea this season.
He said: “Tevez will bring an extra dimension for us.
“We’ve got plenty of attacking players but he trained with us in midweek and he looked really good.
“You saw at the end of last season the type of ability he has.”
He added: “The manager has plenty of options, especially up front.
“We have plenty of attacking flair but we don’t get carried away with that.
“There are lots of players with attacking skill at the club — players who can change a game and take people on.
“United have always been about playing with width and fielding guys who can make a difference. We’ve four or five players who can do that.
“But defences win titles. The defence won us the championship last year and it gives us a platform for other players to go on and produce the skills they’ve got.”