The Millers reportedly lodged a £200,000 bid for the 23-year-old on Friday, but he has rejected the chance to move to the South Yorkshire club after being unable to agree personal terms.
Taylor is hot property north of the border having scored 29 goals in 42 games for the Bairns last season and SPL side Hibs had an approach rebuffed earlier this month.
Evans will now turn his attention elsewhere, admitting his interest in Taylor is over, as he looks to complete the missing piece in his jigsaw.
The Scot has already brought seven players in this summer as the Millers prepare for life in League One, including striker Danny Hylton, but he is keen to bring one more frontman in and has also been linked to Morecambe's Jack Redshaw and Bournemouth's Matt Tubbs.
The Millers are currently in Scotland on a pre-season tour which begins with a clash with Morton on Tuesday and is followed by games against Livingston and Ayr.