The 24-year-old centre back was a star performer for the Imps in their recent Carling Cup tie at St Andrew's and media reports had suggested that Blues were to make a bid for McAuley when the transfer window opens in January.
However, Lincoln boss Keith Alexander has scoffed these reports claiming that neither of the two afore-mentioned clubs have made any enquiry as to the availability of the former Coleraine defender.
I would imagine a striker would be top of Steve Bruce's list come January anyway following the news that Mikael Forssell will not play again until April at the earliest and Clinton Morrison having scans today on suspected knee ligament damage sustained in the Republic of Irelands World Cup qualifier with France at the weekend.