Rotherham United boss Paul Warne says he is planning for life without in-form Ipswich Town loan striker Kieffer Moore.

Moore is not only the top-scorer in League One with 12 goals, but also the leading scorer in English football’s top five tiers.

Town signed the 6ft 5in front man for just £10k from National League club Forest Green Rovers back in January before loaning him, along with right-back Josh Emmanuel, to the Millers on a season-long loan.

The Blues have included a mid-season break clause in both those deals and McCarthy recently said: “The more he’s scoring goals, the view is that he’s more likely to come back here at Christmas and see whether he can replicate it in the Championship. And that’s my intention, that’s always been my intention.”

The Millers are understood to be ready to make a substantial offer for Moore if McCarthy takes back the 25-year-old and then decides to sell him, with other League One clubs also tracking his progress.

“I’d love to keep him,” Rotherham boss Warne told the Sheffield Star. “But if his future is elsewhere, then we have to look for other people to fill the hole he leaves.

“If he keeps performing the way he has – I didn’t think he was the best against Gillingham, to be honest – and the lad wants to stay and Ipswich don’t want him, then obviously I’ll bid for him. But there are a lot of ifs, buts and maybes really.”

Warne, who wants to bring in two frontmen if Moore leaves AESSEAL New York Stadium for good, plans to speak to McCarthy in the next few days.

“I’ve seen Mick’s comments in the paper,” he said. “I’ll probably touch base with him this week.

“Mick can do as he pleases. Kieffer is his player. He’s kindly loaned him to me. I’d like Kieffer to stay, but Mick holds all the aces really.

“If Mick wants Kieffer to go back and play for him, Kieffer goes with my blessing. He’s been brilliant for me. I’m also realistic enough to accept he is Mick’s player, not mine. If Mick had one of mine and that player was ripping it up and scoring for fun, I’d kindly tell Mick I’d pull him back.

“Kieffer’s come here as part of his development. If Mick sees he’s a better player than he was, he might want to use him. Or he might not want to use him. I don’t know. I have to respect what Mick wants.”