The Millers are expected to receive interest in Will Vaulks and Semi Ajayi this summer and if the price is right they could leave the club.
Vaulks has already been heavily linked with Cardiff, Derby, Norwich and Sheffield United and appears the likeliest to move on.
Both men have been key players in the last couple of seasons and have been rewarded with international recognition for Wales and Nigeria respectively.
They have the quality to play at a higher level than the League One that Rotherham will be operating at next season and Warne is open to allowing his players to further their career.
If sold, both men would be expected to command fees that are considerably higher than the ones the Millers paid out to bring them to the AESSEAL New York Stadium.
Receiving good cash for any player that is sold allows the club to begin the process again, says Warne.
“If we do sell players, it means we're doing something right in how we're developing them,” he said.
“That allows us to bring in other players as they see we can be a stepping stone in their career and it also allows us to bring in better loan players.
“I think that is healthy for us.”
If Vaulks, Ajayi or anyone else is sold they will be following the eight players that have already left the club out of the door.
Darren Potter, David Ball, Dominic Ball, Emmanuel Onariase and Alex Bray were all released while loanees Marek Rodak, Zak Vyner and Richie Towell have all returned to their parent clubs.
Warne is sad for any player to leave his group but will always follow their progress in their careers after Rotherham.
“They'll go and play somewhere else, but they will always be looked upon as my footballing children,” he said of those released.
“I'll always keep in contact with all of the players and I still do with players that we had here five or six years ago.
“I wish them all the best, but obviously not if they end up playing against us!
“They've been brilliant servants for us over the past couple of years especially and they've given me everything, so it would be wrong of me not to miss them and I'm sure all the fans would join me in wishing them all the best.”