Miller’s contract at Rangers is set to expire at the end of the season and the striker has recently been linked with the likes of Birmingham, Bursaspor and Fiorentina.
“It is something that happens,” McCulloch said on players leaving Rangers.
“Look at Steven Davis, he has 18 months left on his contract and is arguably the best midfield player in the league, what’s to say that he’s not to go?
“I just think if Kenny does choose to go we will need to get on with it. It happens to football clubs all over Britain, players coming and going. I don’t see why we would be any different.
“Obviously Kenny has to look after himself and his family.
“He has done brilliantly for the club and if he does go then it’s basically all the best to him and thanks, and if he stays then it is brilliant.
“But only Kenny can decide. All I know is that if he does go he will be a miss.
“And if he does go then hopefully we will get a player in – although obviously I’m not the manager.
“But the players here just want the games to come and to concentrate on them rather than who is coming and going.”