Northern Ireland's all-time record goalscorer has netted 10 times for United in the Championship this season despite almost half his appearances having come from the bench.
Leeds travel to Hull City this weekend hoping to revive their hopes of automatic promotion after a
disappointing return of just three points from their last four outings handed the
initiative back to Sheffield United.
The Blades enjoy a six-point advantage over both Leeds and Watford with just half-a-dozen games remaining as the race to join Reading in next season's Premiership enters the final straight.
Elliott, Hull's top goalscorer this term with six goals, is hoping to put a dent in United's promotion ambitions at the KC Stadium on Saturday, but is still backing Healy to reach the Premiership.
The Northern Ireland winger said: "David is a top-class player and in international football his record compares favourably with anyone – especially when you consider that Northern Ireland is such a small country.
"Leeds have a lot of good players, but David will be a particular threat because of his quality. He is a striker who should be playing in the Premiership and I hope he gets there. If Leeds do make it, his goals will have played a big part.
"It surprises me that he has been on the bench so many times this season for Leeds because he has to be one of the very best strikers in the division.
"Everyone in Northern Ireland loves David – and not just because of his winning goal against England last September, though it means he will probably never have to buy a drink ever again back home. He has scored almost a goal every two games for his country and that says it all.
"David is such a quiet man and a true gent. Scoring the winner against England might have changed some people, but not him.
"Even if he does not score, you can guarantee he will have worked as hard as anyone in a game with all the tracking back he does."
Healy, who boasts 19 international goals in 46 games, could, if Kevin Blackwell reverts to the 4-3-3 formation he has favoured for much of the campaign, be in direct competition with Elliott on Saturday and the Hull winger is relishing the possibility.
He said: "When we played Leeds at Elland Road in December, it was the first time we had played against each other in a game so it was a shame David only came on as a late substitute. Hopefully, we will both be selected this weekend."
Healy has started Leeds's last two games, but Robbie Blake is pushing for a recall at the KC Stadium as Blackwell's side look to complete the double over Hull.
The Tigers are, however, determined to avenge their
2-0 defeat at Elland Road in front of a sell-out crowd at the KC Stadium.
Elliott added: "I felt we were every bit as good as Leeds in the first half, but that they probably bossed it after half-time, to win 2-0.
"Personally speaking, my season has not gone as well as I hoped. Where last year (when Elliott scored 27 league goals), everything I hit went in the back of the net, this time the ball has hit the crossbar or the goalkeeper has tipped it away.
"I am still top scorer and it would be nice to manage that again. The priority, though, is staying in the Championship. If we can do that by beating Leeds, it would be amazing.
"This is the game all our fans have really been looking forward to and the atmosphere will be electric. If we were to win, the response from the Hull fans would probably be similar to that in Belfast when we beat England.
"We would probably get the freedom of the city if we can give the fans what they want."
richard.sutcliffe@ypn.co.uk