Taylor revealed his interest in the player a month ago, but says there's still other forwards on his shortlist.
He said: "If I don't get the one I want I'll go and get a loan. I've still got some good strikers in the building and if it wasn't for the injury to Ben Burgess I wouldn't be looking at all.
"I've got a list and Iwan Roberts is not my number one. He's on the list but I'm not prepared to say who my first choice is at this stage."
Taylor also said that increased bids will be made for Peterborough midfielder Curtis Woodhouse and Yeovil winger Gavin Williams.