Albion have been said to be targeting Cooper, as Tony Pulis aims to strengthen his backline.
However, the local paper claims that Leeds’ interest in actually far stronger in Taylor.
The 22-year-old left-back has impressed Albion’s scouts through his performances over the last two seasons at Elland Road.
Taylor has stepped into Leeds’ first-team, and looked perfectly comfortable at Championship level.
Taylor was arguably Leeds’ most consistent player last season, and he is regarded as a key part of the Yorkshire’s side’s first-team.
Garry Monk will want to keep the academy graduate at Elland Road, but doing so could be difficult this summer.
Taylor currently only has one-year left on his contract at Leeds, meaning the time is running out for the Yorkshire club to receive a sizeable monetary fee for the full-back, unless he pens a new deal.