Black Cats in Taylor talks
By Adam Marshall
Last Updated: 01/01/70 1:00am
The talented full back has refused to sign a new deal with The Hatters and is destined for The Premiership.
As part of the package, young Black Cats hit-man Michael Proctor is likely to head for Kenilworth Road.
However, Tottenham, Newcastle United and Chelsea are also in the hunt for the 20-year-old.
"I think Tottenham are getting a bit relaxed about Taylor, thinking don't worry he'll be ours at a tribunal but there are bigger fish in the pond including Chelsea, Newcastle and Sunderland," revealed Town boss Joe Kinnear.
"Michael Proctor would be in the equation in a move to Sunderland.
"They value him at £250,000 and I have said we will take £1 million for Taylor if we can have Proctor," he told the official Luton website.
"The transfer would also include £500,000 extra if Taylor gets into the England set-up and other add-ons."
Proctor is currently on loan at York City.
Meanwhile, Kinnear has rejected a bid from Millwall for highly-rated midfielder Matthew Spring.
The Lions made a £250,000 bid for Spring, but Kinnear rejected it out of hand as he felt it did not meet his valauation of the player."I've turned down £250,000 from Millwall for Matthew Spring because that is half my valuation," said Kinnear. "They grossly under-estimated what we want for him and I will not let anybody go for less than my valuation.
"We might have to take a chance and see Millwall again at a tribunal. They will be weighing up their options now and they took McPhail after I turned down their bid for Springy.
"They might come back to me but haven't since the first offer. I have had Springy in my office to talk about it and it's the kind of money he would like, but I'd still dearly love both him and Matthew Taylor to stay here."