<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2017-05-01</finalEffectivenessDispDate>
        <accessionNumber>0001104659-17-026447</accessionNumber>
        <submissionType>485APOS</submissionType>
        <filer>
            <cik>0001048606</cik>
            <entityName>LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N</entityName>
            <fileNumber>333-138190</fileNumber>
            <seriesClassContractData>
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                    <seriesName>LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N</seriesName>
                    <classContractId>C000041381</classContractId>
                    <classContractName>Lincoln ChoicePlus Assurance (A Share)</classContractName>
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                <existing>
                    <seriesId>S000002797</seriesId>
                    <seriesName>LINCOLN LIFE VARIABLE ANNUITY ACCOUNT N</seriesName>
                    <classContractId>C000074163</classContractId>
                    <classContractName>Lincoln ChoicePlus Assurance (A Class)</classContractName>
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            </seriesClassContractData>
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</edgarSubmission>
