The Gers could win the Scottish Championship title next weekend and gain automatic promotion to the Scottish Premiership.
This means that Rangers are likely to sign players in the summer transfer window. It also means that the Glasgow giants could be looking to move on those who are not good enough to play in the Scottish Premiership.
Rangers boss Warburton has made it clear that he will not make wholesale changes like Heart of Midlothian did in the summer of 2015.
Hearts won promotion to the Scottish Premiership at the end of last season, but 16 of the 28 players they had in the Scottish Championship are now gone.
“No, I don’t understand that,” Warburton told The Scottish Sun regarding the changes made by Hearts. “Everyone’s different. No disrespect to Hearts or Robbie, that’s their choice.
“But I think you have to recognise the quality you have in the squad. You always under-estimate teams that go up and over-estimate teams that go down. Always - that’s a fact.
“If people under-estimate Rangers going up, that’s great but we have a number of people in the squad we know can go to the next level.
“Our job is to supplement that with the four, five or six that we need to deal with the next level and make the impact we want.”
Rangers are at the top of the Scottish Championship table at the moment with 75 points from 30 matches. The Glasgow giants are 14 points clear of second-placed Falkirk and have a game in hand.