The Rotherham United speedster will be a free agent when his contract expires at the end of the month and the Northern Echo reported on Wednesday that he had held talks with Sunderland over a potential move to the Stadium of Light.
Black Cats boss Jack Ross needs to replace Celtic loanee Lewis Morgan and Taylor, who is famed for his pace and his willingness to run at opposition full-backs, appeared to have been chosen as the number one target.
But after sampling Championship football with Rotherham during 2018/19, the former Peterborough United man has made it clear that he has little interest in dropping down a division.
“Hopefully, I can stay in the Championship,” Taylor said. “I think I have more to give in that division."
As a result, Sunderland’s last-gasp defeat to Charlton Athletic in the League One play-off final now looks even more damaging. It is abundantly clear that, no matter the size or the potential of this club, Sunderland’s ability to attract new players will always be hindered by their League One status.
In contrast, Barnsley and Luton Town, who beat the Wearsiders to promotion last season, have seen their hopes of landing Taylor substantially boosted.
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