Gillingham fans reportedly chanted racist abuse at Rotherham's Glasgow-born manager during the League One home match on Saturday which the Millers won 4-3.
The men, aged 24, 27 and 57, were questioned on suspicion of a racially aggravated public order offence.
Kent Police said all three men were released on bail until 7th May.
However BBC Radio Kent sport reporter Ben Croucher said the incident was thought to be linked to a previous match involving Gillingham and Mr Evans, when he was manager of Crawley Town.
After the game on Boxing Day 2011, there was an alleged altercation between Mr Evans and the then Gillingham manager Andy Hessenthaler.
That resulted in a complaint being made by Mr Evans to Sussex Police which was later withdrawn.
Source BBC News