According to the report, Incognito said offensive line coach Jim Turner allowed the behavior and even took part in some of the taunting of "Player A.''
McDonald (6-foot-6, 310 pounds), a member of Miami practice squad for two years before being released in August, has been identified as that player. He was signed to Carolina's practice squad in October and recently signed a "futures contract'' with the Panthers.
His agent, Brett Tessler, released a statement that said McDonald was "disappointed that his name has become associated with this story.''
"He's been a member of another organization since last season and is trying to focus on the future," Tessler said in the statement he wrote with McDonald. "When Ted Wells approached Andrew at the end of the investigation, Mr. Wells already had all the information contained in the report that he had gotten elsewhere. While Andrew can't speak for any other players involved in the report, he personally has no problem with the Miami Dolphins organization and has the highest opinion of Turner both personally and professionally and feels terrible about the way their relationship has been portrayed in the report."
According to the report, investigators were told Turner gave Player A a male sex doll as a gag Christmas present in 2012.
Tessler told ESPN.com that McDonald didn't want to discuss that or anything else in the report at this time.
"The reason we put out the statement is that really is his statement,'' Tessler said. "He's kind of moving forward. The statement kind of speaks for itself. He's definitely disappointed to be associated with it. He has no problem with the Dolphins.''