The news outlet reports (26 January) that the 19-year-old has emerged as a surprise option for the Hammers.
Scouts from the Irons were in attendance to watch the defender play as Sutton beat York City in the National League on Saturday (18 January).
The East London club had a poor first half of the season under Julen Lopetegui, who failed to bring the best out of the squad at his disposal and left them lingering above the relegation zone before his sacking.
While the Hammers seemingly made several quality additions to their squad in the summer transfer window, none of the players have been able to make a mark so far at the London Stadium.
The Irons made several additions to their backline, but most of them have underwhelmed, with Jean-Clair Todibo evidently struggling to settle in the Premier League.
Graham Potter has a massive task on his hands to turn the fortunes at the East London club in the coming months, but fans should give him time to do so.
West Ham arguably need reinforcements before the 3 February deadline, although Taylor’s addition seemingly wouldn’t make much of a difference for them.
The young centre-back has made his way through Sutton’s academy and spent the start of the campaign on loan at Hampton & Richmond Borough in the sixth tier of English football before being recalled in January.
While the 19-year-old might have immense talent, a step up to the Premier League would undoubtedly be difficult for the defender in such a short span of time.
The Irons need players in the winter window who will be able to make an impact in the short term.
In other West Ham news, a breakthrough has emerged in the race for Evann Guessand.