The fraud is linked to a burglary in Albion Street, Spalding, in which a bank card, PS4 and other items were stolen on June 5.
Following the burglary the bank card was in several shops in Spalding.
Lincolnshire police would like to speak to the two men in the images who may be able to assist with their investigation.
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Anyone with information should call Lincolnshire police on 101.