Rooney is currently on 29 goals for his country as he prepares for his first international appearance since the Euro 2012 finals in Friday's World Cup qualifier .
Two more against the side ranked 207th in the 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 an 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."
Midfielder Frank Lampard and defender Ryan Bertrand have been ruled out of the San Marino clash with a slight calf muscle tear and illness, respectively.
San Marino's Group H campaign began with a 6-0 drubbing at home to Montenegro, and coach Giampaolo Mazza has already prepared himself for the inevitable at Wembley.
"The only thing certain is that we will lose," he said.
"We will play a very defensive game and try and limit the chances for their strikers.
"The number of goals we concede will depend on our performance and the last few minutes of the game, when we tend to concede more.
"San Marino is an independent state and it takes part in this competition with every right.
"We expect a good performance from our team, despite the difficulty of the match."