Gowling made six appearances in a loan spell at Lincoln last season
Lincoln City have clinched the signing of former Gillingham defender Josh Gowling, 27, on a two-year deal.
Gowling made six appearances while on loan with the Imps in November 2010.
After his release by the Gills at the end of the season he had been expected to remain in the Football League but a trial at Crewe proved unsuccessful.
Gowling is the Blue Square Bet Premier club's ninth new signing of the summer and joins fellow ex-Gills John Nutter and Tony Sinclair at Sincil Bank.
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