Buffon, who has never won the Champions League, will face Kane's Tottenham in the first knockout round in February.
“Harry is now one of the best strikers in Europe – there is no question about that," Buffon told the Mirror. “As a player, you can always work on parts of your game and try to improve – but there are some things you can't teach.
“That natural goalscoring instinct is for me a talent that you are born with. I have seen over the years with Ronaldo, Cristiano Ronaldo, Inzaghi, Batistuta, they have that natural instinct that can really make goalkeepers suffer – and it's clear Kane also has that.
“Always in my career I have wanted to test myself against the best – and now Harry Kane is one of the best. I have always had the attitude that I don't fear the best – I respect them – and I always want to play against them."