With a number of other clubs also showing an interest in the Republic of Ireland 'B' International, Jacko had hoped to bring the defender to watch City's encounter with Rotherham at Sincil Bank last weekend. However, Emanuel was instead called into action for Luton in their Championship defeat to Swansea City, and was an unused substitute as Town were beaten 5-0 in the FA Cup by Liverpool at Anfield last night.
A pacy full-back, who can also play as a left sided midfielder, Emanuel made over 40 appearances for the Hatters last season after signing from Bradford City, but has been largely left out of the side this term.
The 24-year-old impressed against the Imps whilst on loan with League Two rivals Brentford earlier in the season, and could become Jackson's third January signing, following the deals which brought Lee Ridley and Adam Smith to Sincil Bank.
Emanuel is expected to make a decision on his future very shortly, however any move is likely to have been further complicated following Luton's appointment of ex-Imp Mick Harford as their new manager today.