He finds her attractive, but doesn't necessarily love her. He's more interested in Erza than anyone else-yet he still doesn't full-fledged love her either. It's all up to Mashima so I don't see a point in wasting time talking about stuff that isn't guaranteed. So no matter what anyone says, it's all opinions. (Except for NaLu because Mashima said it himself.)
I don't think he loves her, although in one of the episodes the gemini Gray says that he is somewhat interested in her. However, if he did love her then everything would be ruined because NaLu is gonna happen and their child will be called Nashi.