The Hartlepool-born full-back has been the subject of an offer from Watford in the last ten days after a impressing during a three-month loan there.
Malky Mackay, the Hornets boss, is believed to have offered in the region of £800,000 for the former England Under-21 international and his contract expires in the summer.
Taylor is keen on a move to Vicarage Road, having become a key member of the Watford team that has promotion hopes in the Championship this season.
But the 24-year-old has also been impressed by the new regime at Middlesbrough, where manager Mowbray has made it known the versatile defender is his type of player.
Watford are unlikely to leave their offer on the table for too long, however, although Mowbray hopes to convince Taylor to stick around at the clubs Rockliffe Park training HQ.
"Andrew has come back here and I like him as a player, we all do," said first team coach Mark Proctor last night. "I wonder what Andrew thinks.
He is a North-East lad from Hartlepool. He feels part of the group now, it's a different regime. He has a few things bouncing around, I'm sure.
"Tony has tried to talk him in to staying. We like what we have seen. He is feeling a bit of love and affection from this end now, so it's difficult for him."
One problem facing Taylor is that he last signed a contract at Middlesbrough during their Premier League days, meaning he will have to take a pay cut if he is handed a new deal at Boro or agrees to move to Watford.
But there has not been a concrete offer of new terms on the table from Middlesbrough so far, with Taylor reluctant to dismiss Watford's interest until he knows what his future would hold at the Riverside Stadium.
He is not the only Middlesbrough player facing a dilemma this week, with Bolton stepping up their attempts to land David Wheater.
According to Lancashire based sources, Bolton manager Owen Coyle is said to be desperate to add Wheater to his ranks this month but there is still haggling between the two clubs over the finer details of the fee.
Middlesbrough value the 23-year-old centre-back, who is out of contract in the summer, at around the £4m mark, but Bolton are keen to avoid paying that figure.
The discussions are currently aimed at trying to reach an agreement over how much to pay up front and then how much should be dependent on certain stipulations, like appearances and success.
Wheater has trained for the last two days at Rockliffe, although there does seem to be an acceptance that progress is being made and he might not be around to face Preston on Saturday.
"David trained, it is ongoing. I do think it is a little bit further forward, but it's January. It's window time," said Proctor, hinting that anything can happen.
"It's frustrating for all of us. Is it going to run until the end of January Is he going to go out of the door late so we cant get anyone in Its complicated.
"Wheats has been excellent for us. He did have a spell where he lost his way, but since my involvement in the first team he has been excellent. He has matured in to a really good professional.
"I'm not privy to the finances at the club. All I know is that he is one of the best players here, so in an ideal world you dont want him to go. But it doesn't make sense to see him leave for nothing in the summer either."
Middlesbrough confirmed yesterday that Mido had not turned up for training on either Monday or Tuesday, fuelling the claims from Egypt that he is set to sign for Zamalek.
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Fans who missed out on the chance to see Boro take on Nottingham Forest on Boxing Day can exchange unused tickets for the huge clash with Preston North End at the Riverside Stadium this Saturday.
With the Forest game having been called off on Christmas Eve because of the weather, plenty of Boro fans are holding on to their unused tickets until the rearranged fixture on Tuesday, March 1.
However, Boro have confirmed that fans can exchange them for the Preston match at Boros ticket offices at the Riverside Stadium or within the MFC Official store at Captain Cook Square in Middlesbrough town-centre.
Source: Northern Echo
Source: Northern Echo