Taylor has spent the last three seasons with the Dons, with the 28-year-old scoring 55 goals from 150 appearances in all competitions.
The attacker has netted 24 times in two seasons at League One level and according to the Daily Mail, that has encouraged both Wigan and Sunderland to make a move.
Wigan have just won promotion to the Championship but manager Paul Cook may look to secure a number of bargains ahead of next season and Taylor could fall into that category.
Sunderland have been relegated to the third tier and new boss Jack Ross is keen to bring in players who are proven at the third level of English football.
Taylor is out of contract this summer and could choose to end his spell with Wimbledon.