Rooney is currently on 29 goals for his country as he prepares for his first international appearance since the Euro 2012 finals.
Two more against the side ranked 207th in the FIFA world rankings would lift him into fifth spot and above Alan Shearer, Nat Lofthouse and Tom Finney, who have all netted 30 times for England.
Rooney recognises that England can take nothing for granted but admits it is a ideal opportunity to bolster their goal difference before Tuesday's more demanding encounter in Poland.
Rooney said: "People have mentioned I will get into the top five (goalscorers) if I get a couple more and that would be great.
"Obviously, the result is more important but it's an opportunity for us to try and get a few goals.
"We have to make sure we don't take them too lightly and we don't relax during the game.
"We have to forget they are ranked 207th, focus on ourselves, try and play the football we've been trying to do.
"We've seen a couple of things (about San Marino) and to be honest there is a great chance for us to win the game and score goals.
"We've seen lower league teams knocking big teams out of cup competitions and we need to stay focused - but we expect ourselves to win."
England cannot afford any more slip-ups after dropping two points in the home game with Ukraine.
But Rooney said: "I don't look upon it as having ground to make up after the draw with Ukraine.
"I think in the end it turned out a good point. There are three teams on four points and the group is tight.
"Six points from the next two games will be great. That is the plan.
"We all know we are expected to win tomorrow [Friday] and then we have a really tough game in Poland.
"We need to be at our best to get the three points over there."
England head coach Roy Hodgson is hoping midfielder Frank Lampard and defender Ryan Bertrand can rejoin the squad on Sunday after being ruled out of the San Marino clash.
Lampard has a slight calf muscle tear while Bertrand has been suffering with illness.
Hodgson said: "Lampard had a scan earlier on in the week. He tried to train away from the team yesterday [Wednesday] and still felt a slight problem with his calf muscle and it was rescanned.
"They found a few fibres where there has been a slight tear. It is not a major problem but was decided the best thing is for him to go back to his club to get treatment on a daily basis and we will reassess on Sunday.
"When Ryan Bertrand fell ill, we were hoping it was one of those 24-hour things. It turned out to be a bit more serious than that.
"It is purely illness and we've sent him back to try and recover and we hope to see him on Sunday along with Frank."
Hodgson gave no indication today [Thursday] whether Ashley Cole would win his 99th cap but he is looking to utilise his squad with the game in Warsaw already in his thoughts.
He said: "I could give you clues (about Cole) but I'm not going to because I haven't spoken to the players about the team.
"I've a good idea in my own mind of what I'm going to do but can't divulge that until I've spoken to the players.
"I don't know if it will be a question of experimentation tomorrow [Friday]. It might be a question of utilising the squad in a different way because we have a very important game in Poland on Tuesday.
"My thoughts this week have been based on how best to use the squad, knowing whatever team I choose at Wembley is likely to be able to win that game and how many players do I spare or keep fitter and fresher for Tuesday."
Hodgson has praised the England fans for making tomorrow night's game a 90,000 sell-out despite the standard of opposition on view.
He said: "It is magnificent. It shows what fantastic support there is for football and national team football in the country and how lucky we are really to have an arena which takes 90,000 people who want to come and watch us play.
"We are very happy with it, concerned not to let them down and do a good job."