The 33 year old keeper still has another year left on his contract at Rotherham, but is unlikely to stay at Ronnie Moore's former club for another season after they were relegated last campaign finishing bottom of the Championship.
Town are unlikely to find completiing the signing easy though if Pollitt is the man wanted as Davis' replacement, with Wigan having already confirmed they are in talks with the stopper and championship rivals Leeds United also said to be interested.
Rotherham turned a bid of £200,000 down for Pollitt earlier in the year from Nottingham Forest, and it's thought they will be asking for at least the same amount to allow him to leave Millmoor.
Former Town loanee Paul Gerrard has also been linked with a move back to Portman Road, having played under Joe Royle during his time at Everton. The 32 year old is also under contract at a relegated side, Nottingham Forest and will also command a fee to take him away from the City Ground.