The Frenchman is in high demand after an impressive season with the Imps.
A former Glasgow Rangers player, N’Guessan has missed just one game this season, scoring 9 goals in the process. He was also named in the PFA League 2 team of the year.
N’Guessan has been watched by several Championship teams this season, although the club have said that they have yet to receive any offers.
In January the Imps rejected two six-figure bids from League 1 side MK Dons for the player’s services.
Last week Imps manager Peter Jackson said that this would be the final contract offer for the in-demand star, and that he expected him to leave in the summer.
Although N’Guessan’s contract runs out at the end of June, Lincoln will be entitled to compensation as the player is under 24. However any fee the Imps will receive, 33% will be owed to Glasgow Rangers as part of the deal which took N’Guessan from Ibrox to Sincil Bank in January 2007.