Ronaldo has won the Champions League four times while Kane is yet to win a trophy with Tottenham, but that hasn't stopped the English striker from being linked with a move to the Bernabeu in the summer window.
Kane has scored 37 goals in all competitions this season, including the first in Tottenham's two goal comeback against Italian champions Juventus on Tuesday night.
"Right now, on this season's form, I would take Harry Kane," le Tissier said. "Ronaldo has done it over a longer period of time and there is many a season you would pick Cristiano over him. But this season, Harry has stepped it up another level. He has been brilliant for the last three or four years but this season he has taken it up a notch."
Le Tissier was also impressed by Tottenham's collective spirit as the rallied after a poor start in Turin.
"At 2-0 down after eight or nine minutes, you think 'this could get a little messy if they are not careful.' But I thought the character they showed for the rest of the half completely dominated Juve," he concluded.
Ronaldo will have the chance to respond to le Tissier on Wednesday night as Real Madrid take on PSG.