Portugal winger Ronaldo, 22, last week finished third behind winner Kaka at FIFA's world player of the year awards.
But Queiroz said in the Sunday Mirror: "During my career, I have worked with some of the world's finest players like (Zinedine) Zidane, Ronaldo of Brazil, Raul, Luis Figo and Roberto Carlos.
"Yet, I can honestly say, I have never seen such a football creation like Cristiano Ronaldo.
"Kaka has been named European Footballer of the Year and World Player of the Year, but in my opinion Ronaldo is better.
"The only thing that Kaka has that Cristiano doesn't is a Champions League title."