[LINCOLN FINANCIAL GROUP LINCOLN LIFE LOGO]


LAWRENCE A. SAMPLATSKY
ASSISTANT VICE PRESIDENT AND SENIOR COUNSEL
350 CHURCH STREET
HARTFORD, CT 06103-1109
TELEPHONE: (860) 466-3833
FACSIMILE: (860) 466-1778


April 1, 2008

U. S. Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549-0506

Re:    Lincoln Life Flexible Premium Variable Life Account M ("Account")
       The Lincoln National Life Insurance Company
       File No. 333-145090; 811-08557; CIK: 0001048607
       Post-Effective Amendment No. 1, Form N-6, Rule 485(b)

Dear Sir or Madam:

As Assistant Vice President and Senior Counsel of The Lincoln National Life
Insurance Company ("Company"), I am familiar with the actions of the Board of
Directors of the Company establishing the Account and its method of operation
and authorizing the filing of a Registration Statement under the Securities
Act of 1933 (and amendments thereto) for the securities to be issued by the
Account and the Investment Company Act of 1940 for the Account itself.

In the course of preparing this opinion, I have reviewed the Certificate of
Incorporation and the By-Laws of the Company, the Board actions with respect
to the Account, and such other matters as I deemed necessary or appropriate.
Based on such review, I am of the opinion that the variable life insurance
policies (and interests therein) which are the subject of the Registration
Statement under the Securities Act of 1933, as amended, for the Account will,
when issued, be legally issued and will represent binding obligations of the
Company, the depositor for the Account.

I further consent to the use of this opinion as an Exhibit to this
Post-Effective Amendment No. 1 to the Registration Statement and to the
reference to me under the heading "Experts" in said Registration Statement,
as amended.

Very truly yours,

/s/ Lawrence A. Samplatsky

Lawrence A. Samplatsky
Assistant Vice President and Senior Counsel