Taylor joined United from Bolton in 2004, after a successful loan spell and became a fans' favourite for his cheerful personality.
The right winger has struggled to hold down a first-team spot this term, and could be set for a move to Cumbria, according to Radio Humberside.
The former Jamaican U-21 international's best season in a United shirt came back in 2004/05 in League Two; where he weighed in with six goals in 18 full appearances and 26 subsitute appearances.
This season has been a frustrating one for Taylor, who did toughen up in the summer to try and combat the physical side of the Championship.
Carlisle have reportedly put £75,000 on the table for the winger.