The Gers are vying for a third successive Premiership win when Warburton's troops visit Tynecastle tomorrow night.
The Sunday Post report that it could be Nielson's last match as Hearts boss as managerless MK Dons confirmed they had made an approach on Monday.
The Rangers boss knows the 36-year-old personally having once managed him at Brentford, and Warburton says that his relationship with his former player will not have any bearing on the result whatsoever.
He told Rangers TV: "“All I know is I had Robbie at Brentford, he was a top professional as a player, he is a very talented manager and he has a very big future in the game.
“I like him enormously. I am very impressed with Robbie and he has a very bright career ahead I am sure but I am only focused on Rangers and he will deal with what he has to deal with.
“It doesn’t (impact), it is about your relationship with the players and I am sure Robbie has a very strong relationship. The most important people are the players.
“We do what we do in our capacity but at the end of the day it is about the players. It is an important game tomorrow night and I am sure their focus will be as equally as strong as ours.
“It doesn’t affect our preparation, we go there and respect them but it is just about Rangers from our perspective.”
Rangers have won their last two Premiership matches, but they remain eight points behind top-of-the-table Celtic, who have two games in hand.
Still, Warburton and co will be determined to push the Hoops as close as possible.