Josh Windass and Matt Crooks have undergone medicals at Rangers but are not expected to join the Ibrox club until the summer.
The Accrington Stanley midfielders, both 21, have agreed terms with the Scottish Championship leaders.
Stanley, who are seventh in League Two in England, would be due compensation should the pair leave at the end of their current contracts.
Windass has been with Stanley since 2013 while Crooks joined last year.
Son of former Aberdeen and Hull City striker Dean, Windass joined Accrington from Northern Premier League outfit Harrogate Railway Athletic.
He was recently reported to be a target for Arsenal and has rejected the offer of a new contract from his present club.
Like Windass, who has netted 11 goals this season, Crooks came through the youth ranks at Huddersfield Town and made the switch to Accrington permanent in February after a loan spell.
Crooks, who can also play in defence and attack, had previous loan spells with Halifax Town, Radcliffe Borough and Hartlepool United.
Accrington majority shareholder Andy Holt confirmed on Monday that Rangers were in talks with Crooks and Windass.
Rangers are currently three points clear at the top of the Scottish Championship.