The League One star is attracting interest from top sides for his performances in central defence.
TEAMtalk suggests the 20-year-old could move in the January transfer window.
Southampton and Bournemouth are also keeping tabs on his future.
Taylor has only played three senior games for Sunderland this season, all in cup games.
But he is highly rated and many at the Stadium of Light club are resigned to losing him in the coming months.
If he does not leave in January, a summer move is a near certainty.