The 31-year-old struggled for first-team opportunities at Upton Park last term, and is set for another testing campaign with the Hammers having been linked with a number of reinforcements who play in his favoured position.
Magpies chief Alan Pardew is said to be looking at a number of players and both he and director of football Joe Kinnear have placed Taylor high on their wish list.
The ex-Bolton and Portsmouth man has a wealth of Premier League experience and is well known for his ability to score spectacular goals.
Pardew is also attracted to his set-piece delivery, and believes that he can provide the likes of Papiss Cisse with the necessary ammunition to fire Newcastle clear of another relegation dogfight.
Taylor joined West Ham in 2011 and has made in excess of 50 appearances in the claret and blue shirt.
He has developed into a favourite with some members of the club’s loyal following, but could still be tempted to move on the coming months in search of regular action.
Despite winning a handful of England caps at U-21 level, the wide-man never progressed to the full squad, instead appearing once for the B team in 2007.
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