He was transfer-listed by the Imps last week after slipping down the pecking order at Sincil Bank following the signings of Adam Watts and on-loan Aston Villa defender Nathan Baker.
Kovacs joined Lincoln in the summer of 2008 after turning down a new deal at Chesterfield. He made 66 appearances for City and scored four goals.
Today he has signed for BSP side Luton Town.
Source: Team Talk
