The Englishman claimed earlier this week that Scottish talent was undervalued by clubs from elsewhere in Europe.
He spoke out after it was claimed big-spending German outfit RB Leipzig were ready to make a £6million swoop for winger Barrie McKay.
That kind of cash would represent a significant shot in the arm for a club still dogged by financial problems.
However, Warburton insists Rangers can afford to reject any offer that falls short of the valuations they put on their top performers.
He said: “We won’t be forced [into selling] at all.
“The club is building. The board’s intention is to take the club back to where it needs to be, so the target has to be to hold on to our best players.
“But every club in the game will have a price for their players.
“Can you put a price on someone like Barrie McKay? Of course you can. I won’t tell you what it is but of course you can. You could put a value on Cristiano Ronaldo and Lionel Messi.
“The job of a board and the management of the club is to determine what the value is - but it has to represent good value.
“That value will be set after discussions. We’ll look at the market and decide what’s acceptable. It’s about gauging recent activity and, I guess, future potential too.
“If someone comes in for one of our players and it’s at a price that is deemed to represent good business for Rangers Football Club, then all well and good.”