Middlesbrough are continuing the search for a new manager after their previous boss Tony Pulis departed last week.
As of yet no one has been appointed to succeed Pulis although there have been some names linked with the vacant position.
Currently manager of League One side Lincoln City, Cowley is reported to be a prospective name on Boro's managerial shortlist. West Brom are said to also be interested in his signature and it will cost £500,000 to release him from his contract with Lincoln City.
West Brom are in their own pursuit of a new manager after their recent Championship play-off defeat to Aston Villa.
Cowley, along with his assistant and brother Nick, has earned two promotions in three years with Lincoln City and taken them from the National League to League One.
The Imps won League Two this season and recently put together an impressive FA Cup run, becoming the first non-league club to reach the quarter-finals in 103 years in 2017.
Jonathan Woodgate is another name in contention. Woodgate is currently a first-team coach with the club and is understood to be a potential candidate.
As a player he played for several different clubs, including a short spell with Real Madrid between 2004 and 2007. He's also played for Newcastle United, Leeds United and won a League Cup with Tottenham Hotspur.
Aitor Karanka will be a familiar name to Middlesbrough fans. He managed the club between 2013 and 2017. However his tenure was to end in disappointment as Boro slid into the relegation zone - and were ultimately relegated - in 2017. He left when the club fell into the bottom three.
Karanka then took the manager's job at Nottingham Forest but left the club in January.
His name has been linked with the role although it would come as a surprise to many if he were to make a return to the Riverside.
Whoever gets the job may have a tougher financial landscape to contend as the club will have no parachute payments, which ended after the season.