The Imps had an offer turned down last week after the two clubs failed to reach an agreement over compensation for the player - Macclesfield are entitled to a fee as Evans is under the age of 24.
Lincoln chairman Steff Wright believes a deal can still be struck, but he revealed that agent fees are also proving to be an obstacle.
"We are still interested in the player and it is someone Peter Jackson is very keen to bring here," Wright told the Lincolnshire Echo.
"By all accounts, Gareth is a talented player who scored quite a few goals last season. But the fact remains that Macclesfield's valuation of the player and the compensation they want for him is unrealistic.
"There is also an issue with the agent's fee and unless demands from both parties are reduced then we will look elsewhere."