The Sunday Mirror claims the 24-year-old has been watched on numerous occasions by Blues scout Bryan 'Pop' Robson - a former Magpies striker - and that manager Carlo Ancelotti is keen to add the former England Under-21 skipper to his ranks.
Taylor has been in fine form this season, inspiring Newcastle to the top of the Championship with a string of solid performances, and with Premier League's home-grown quotas set to increase from next season, Ancelotti is believed to be targeting the London-born star as a long term successor to Ricardo Carvalho in the Chelsea defence.
Everton were reported to be close to securing Taylor in the summer, but the combative centre-back chose to stay and help his boyhood club Newcastle out of the Championship following the Magpies' ignominious relegation from the Premier League last season.
However, a move to Chelsea, and the chance to play alongside John Terry - for whom Taylor has openly stated his admiration - is likely to be too good an opportunity to turn down.
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