Palace want Hughes
Peter Taylor wants Lincoln NI international Jeff Hughes to replace Danny Granville at left back.
Taylor has this season monitored the progress of hughes, who has one year left on his contract.
Lincoln are holding out for a fee of £500,000 for 21 year old Hughes, though the cash-strapped Eagles are only willing to pay around half that sum.
The Imps demands reflect Hughes' importance to the League Two club: the set-piece specialist has scored nine goals from 44 games for Lincoln this season, including three in the play-off semi-finals against Bristol Rovers.
After the club failed to gain promotion to League One Hughes signalled his desire to leave Lincoln, though manager John Schofield has yet to accept his request.