Ibrox side Glasgow Rangers boss Steven Gerrard and Celtic's Neil Lennon both want to strengthen their options at left-back.
Taylor has impressed for Kilmarnock over the past campaign, with Rangers and Celtic now battling it out to bring the left-back in.
Both Steven Gerrard and Neil Lennon would like to add Taylor to their squads, but cannot make a move right now.
That makes the deal complicated for both Rangers and Celtic, as Taylor’s price-tag is said to be rising by the day.
Taylor is very much in demand, and Kilmarnock are starting to believe that they can bring in more and more money for the full-back, who was handed his Scotland debut in the week.
The problem for Rangers and Celtic is that they are still not able to make an offer at this stage.
Rangers and Celtic want to move on left-backs this summer, and will not be bidding for Taylor until they do.
Whether Taylor will still be at Killie at that point remains to be seen, but it puts Rangers and Celtic under pressure to ship players out quickly this summer.
Taylor could almost certainly bolster either Rangers’ or Celtic’s defensive options for next season, and would be a smart addition for both the title chasing sides.
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