The Blues were paired with the Hammers in the Women’s FA Cup semi-final, to be played next month.
The winners will play Chelsea or Arsenal in the final at Wembley – and Taylor says his side will need to be focused against a side that has improved this season.
“You have got to respect all teams that get to this stage of the competition,” said Taylor..
“I wanted a home draw, wasn’t too fussed against who, but you can’t have everything. It is a good opportunity.”
West Ham currently sit sixth in the FA WSL and beat City at the Academy Stadium earlier in the campaign.
Though Taylor’s side have since recovered a number of injured stars and are on a magnificent run of 14 wins from 16 games, he warns it will be a very tricky tie.
“It is a tough opponent for us and we won't underestimate West Ham,” he said.
“They are a good team. Olli Harder has done a good job. They have stepped up their level this season.”
Watch Gareth Taylor’s full press conference on the video above.