Messi and Ronaldo, who have won eight Champions League titles between them, have dominated the Ballon d'Or over the last nine years.
However, despite being widely regarded as the two best players in world football, Tosic has bizarrely suggested that neither would get a game at Besiktas, who won their 15th Super Lig title last season.
"I would not replace anyone at Besiktas in favour of Messi or Ronaldo," Tosic told Fanatik. "I love my teammates and my team. Besides, I played against Ronaldo in the past and he never impressed me. He played like he was not even there."
Ronaldo has scored 406 times in 394 appearances for Real Madrid following a 2009 move from Manchester United, while Messi has managed 507 goals in 583 matches for Barcelona.