They face competition from a number of other clubs for his signature but Town are believed to be his preferred option.
He has previously been linked with League Two Hartlepool United.
Roberts, who has scored 11 goals in 39 appearances for Notts, including five this season, signed a new contract at Meadow Lane last November until summer 2023.
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He is considered to be one of the best players in the National League.
The Blues, who are five points clear of Notts at the top of the table, are in the market for another attacking player after Jack Clarke has been ruled out for some time with a ruptured hamstring.
Asked about any interest in Roberts this afternoon, Magpies boss Ian Burchnall told the Nottingham Post: "Ever since I've been here there's been interest in Cal because he's a good football player.
"He missed last week's game because he was out all week ill. But he can play a variety of positions in the system we play. He can play as a 10, an eight and he can play wide. There's been no formal contact or anything to do with Cal. He's played really well this season in the moments he has had.
"He's provided goals and assists already this season. A fully fit and firing Cal Roberts is really important to us.
"But again he is a player that will no doubt have interest in him because he's a talented player."
He added: "Everybody has a price even if you are a Championship or Premier League club
"Whether I think a club is coming in with a realistic bid, I don't think so.
"We'll see. Not in this window. But if something huge came in then we'd sit down and discuss it."
He had been at Newcastle United from the age of eight and made his debut when he was 17.
During his time at Newcastle he had loan spells at Gateshead, Kilmarnock and Colchester United.