The Gers ran out 5-0 victors against Airdrieonians in Wednesday's second round tie.
“When you've got a team playing with the work ethic that you saw (against Airdrieonians) then you'll be okay," said Warburton, in quotes published by STV Sport.
"Very respectfully, we look forward to the draw but we don't mind who we play."
Rangers breezed through their second round clash with Aidreonians last night, running out 5-0 winners in a thoroughly convincing night’s work.
The goals were shared throughout the team with Nicky Clark, Andy Halliday, Martyn Waghorn, Dean Shiels and James Tavernier all registering.
Spurs loanee Nathan Oduwa featured again and displayed his usual array of flair and directness from wide areas.
The Gers’ are unseeded for the third round draw and will therefore face off against a Scottish Premiership side, in what will be a real test of the progress made by Mark Warburton.
"We want to test ourselves [against a top-flight side] and I think we'll pose a good challenge to a lot of people,” added the Rangers boss.
"I don't mind who we draw. It's about us learning as a group. We will be exposed in certain areas but you have seen for yourselves we can handle ourselves on a football pitch and we look forward to whoever we get."
Mark Warburton’s first Old Firm derby is a possibility and fans of both clubs will be eagerly tuning in to see how the balls fall when the teams are drawn at 2:30pm this afternoon.