Kelly, 25, was the League of Ireland Premier Division’s top scorer last season scoring 21 goals in just 31 games.
He has been linked to Rotherham and Bradford City but Warne says no move is likely.
“I’m aware of him and we have spoken,” he said.
“The Irish League is finished and he’s a free transfer.
“I don’t intend to sign a striker this window as I have four strikers here.
“It could change if I lose a striker. I’ve told him the position we’re in that I’ve got four strikers and while I have that I’m happy.
“I’ve spoken to loads of players and said if something happens, something might happen for us. You have to have people in line.”
Warne, meanwhile, admits any deal for the departure of Curtis Tilt has not “materialised the way I anticipated” and the defender could end up staying in South Yorkshire.
Tilt, 30, was recalled from a third loan spell at Wigan Athletic last week and the clubs have been trying to agree on a transfer fee.
But no deal has been concluded and the Jamaica international – originally on a season-long loan at Rotherham’s League One rivals –now faces an uncertain future.
Warne – who says he has received no offers for any of his squad – explained: “Earlier in the week, I was pretty confident something definitive would have happened by now, whether that be Wigan or another club purchasing him.
“But it hasn’t. I now regard him as my player until I’m told differently and I’ll get him ready with the rest of the squad for Saturday (v Cheltenham Town).
“It hasn’t materialised the way I anticipated.”