Reports have suggested that Juventus are lining up a possible move for Kane this summer amid claims that the England skipper could consider leaving in search of silverware.
Toni regards the 26-year-old as the best centre-forward under the age of 30 in world football, but believes that Jesus would be the best choice to play alongside Cristiano Ronaldo.
The 2006 World Cup winner was also asked whether Juve should target Timo Werner, Erling Braut Haaland and Mauro Icardi, telling Tuttosport: "Of these strikers, Manchester City's Brazilian is less a central striker. He is quick, technical, provides assists.
"But he would be more suitable to play with Cristiano Ronaldo. CR7 is not a pure centre-forward, but is someone who scores more and has to score more goals. A true striker, like for example Kane who is believed is the best under 30, is not certain to work wonders with Cristiano Ronaldo.
"I see Gabriel Jesus as being much better. He scores but also provides lots of assists, opens space for his teammates, he presses and he is only 22.
"Kane is the best. He is a real centre-forward, he looks great, he occupies the penalty area like few others: he is technically adept, plays well with a team and above all he is lethal close in. He scores loads. And at 26 he still has room for improvement."
Juventus are expected to face competition for Kane from Manchester United and Real Madrid.