Matt Taylor is a fan of Jordan Hugill but has refused to be drawn on speculation linking the Norwich City striker with a January move to Rotherham United.
The experienced striker is not part of David Wagner's plans at Carrow Road - with the German moving forward with trio Teemu Pukki, Josh Sargent and Adam Idah.
Hugill, who is out of contract in the summer, has been linked with a host of Championship clubs including Birmingham City, Reading and Rotherham. He spent the entirety of last season away from Norfolk on loan at West Brom and Cardiff respectively.
His last Championship appearance arrived against Middlesbrough prior to the World Cup break but he hasn't started a single league game for the Canaries this season despite a prolific pre-season campaign.
Wagner confirmed after City's 4-0 win over Preston that Hugill was free to explore opportunities, with it appearing likely that the 30-year-old will leave the club this month.
Rotherham are in the market for reinforcements as they look to keep their heads above water in the Championship this season. They added Brentford winger Tariqe Fosu to their ranks on Friday.
Taylor did admit he was a fan of Hugill but stopped short of expressing any interest in the Norwich forward out of respect for City.
"They are both players who are contracted elsewhere and it would be wrong for me to speak about those players when there's a game at the weekend where they could be playing a part in that," Taylor told the Yorkshire Post when asked about Hugill and Manchester United striker Charlie McNeil.
"It's come to a point where we have to be respectful of what is happening elsewhere.
"It has not always been shown to us (in terms of) those levels of respect in terms of our players' names getting talked about here, there and everywhere and getting leaked out to the press. I am at a point now where I don't really want to talk about individual names.
"Everyone knows we are looking to sign forwards and centre forwards. The players mentioned are good players, but it would be wrong for me to speak any further."
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