Evans (r) scored 12 goals in League Two for Macclesfield last season
Lincoln City are understood to have had an offer for Macclesfield's out-of-contract striker Gareth Evans rejected.
As Evans is 21, compensation would be due, but it is believed the Imps offered the Silkmen an appearance-related deal rather than a lump sum.
Macclesfield manager Keith Alexander told BBC Radio Lincolnshire: "Gareth's a good player and I'm not surprised that Lincoln are interested.
"But we want a fee and they don't want to pay one so there's nothing doing."
Alexander, who has had two spells in charge of Lincoln, added: "He's been a good player for us over the past couple of seasons but unless we've got a payment up front so we can replace him there's no point in doing a deal.
"I'm sure he'll play at a higher level but we won't be letting him go for nothing."
Evans scored 12 goals in 40 League Two appearances for the Silkmen this season.
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