The track, called MY BRILLIANT FEAT, enthuses about the Manchester United ace's ball skills and has been made available for download on the internet.
And Mills McCartney, who conceived the video for the track, insists the result is "completely beautiful".
She says, "I never knew Best. I'm just a great admirer of his brilliant football and was saddened by his death. He was Pele and MARADONA combined into one. Lets pay tribute to his great football rather than harking on about anything else."
Proceeds from the single, which was launched on BBC Radio on Saturday (17DEC05), will be given to The Donor Family Network.
Best died of multiple organ failure on 25 November (05).