£2 million valuation on York City striker Jason Walker

There could also be a departure from Bootham Crescent but it will not be injured 15-goal top scorer Jason Walker, who Mills has insisted will not leave during the January transfer window even if a club were to offer £2 million for his services.

Mills declined to reveal the identities of his targets but confirmed that the pair trained with City yesterday.

On the possibility of imminent comings and goings, Mills said: “There’s a couple of players that we had in for training yesterday. I don’t want to say who they are but there may be two new signings on their way.

“There may be somebody going out as well. Even though I’m usually quite open, I don’t want to say anything more and give the game away.”

Speaking about Walker, currently sidelined by groin problems but previously scouted heavily by League One outfit Sheffield Wednesday, Mills added: “I know clubs have watched him but nobody has picked up the phone and made an offer for him during January.

“I just want him to get fit again and that’s all he wants as well.

“We need him back to how he was playing in August, September and October as that will help us until the end of the season and we’re not interested in any offer for him even if it was a couple of million.

“He is not going and that’s coming from both me and the chairman. We’re both adamant that’s the case.”

David McGurk will miss tomorrow’s Sincil Bank clash due to the calf injury he suffered against Mansfield on New Year’s Day and is also doubtful for next weekend’s FA Trophy second round tie at Salisbury.

But captain Chris Smith is available after serving a one-match ban and Dan Parslow has also impressed Mills with his performances at centre-back during the last two games.

Parslow, last season’s The Press Player of the Year, has been restricted to just four League starts during 2011/12 but Mills has still turned down bids from clubs wanting to take him on loan.

The City boss said: “While he has his strengths and weaknesses, you can never doubt Pars’ commitment to this football club.

“Jamal (Fyfield) got the equaliser in our last game but it was Pars who won two headers to set up the chance and he gives you everything whether you leave him out for six months, six days or six hours.

“Since I came here, he’s been a top pro from day one.

“He’s been frustrated this season and knocked on my door a couple of times because he wants to play but, whilst I’ve had two or three clubs wanting to take him, I’ve said no.

“It’s hard to let somebody like him go and I don’t think he really wants to go either.

“He’ll never let you down and has proved that in the last couple of games.”

Mills is keen for City to get maximum points tomorrow before taking another break from league action next weekend when they return to FA Trophy duty.

He added: “Lincoln have made a few changes and need a few results but we need to stay in the top five and keep in touch with the top two because you never say never.

“Mentally, the most important thing is to stay in that top five going into the Trophy game and I am positive that we can get a valuable three points tomorrow.”

City midfielder Scott Kerr will be making his first playing return to Lincoln since leaving the club during the last January transfer window.

The Imps went on to suffer relegation from the Football League with many at Sincil Bank believing that Kerr’s departure contributed to their demise.

As a consequence, Mills believes there will be a mutual admiration for Kerr’s talents from both sets of supporters tomorrow.

Said Mills: “Scott Kerr was Lincoln’s skipper and York fans are seeing what Lincoln fans saw when he was there.

“He’s a whole-hearted player and a superb pro, who did well for Lincoln and has certainly done well for me.

“It was probably Lincoln’s downfall letting him go out during a season in which they needed to survive.

“I’m sure he’ll go back and get a few claps which doesn’t usually happen but he will deserve it because he’s a top professional.”