<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/ncen">
  <schemaVersion>X0404</schemaVersion>
  <headerData>
    <submissionType>N-CEN</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001093278</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <returnCopyFlag>true</returnCopyFlag>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-4</investmentCompanyType>
    </filerInfo>
    <seriesClass>
      <reportClass>
        <classInfo>
          <classId>C000049410</classId>
        </classInfo>
        <classInfo>
          <classId>C000049411</classId>
        </classInfo>
        <classInfo>
          <classId>C000049412</classId>
        </classInfo>
        <classInfo>
          <classId>C000049419</classId>
        </classInfo>
        <classInfo>
          <classId>C000049420</classId>
        </classInfo>
        <classInfo>
          <classId>C000049421</classId>
        </classInfo>
        <classInfo>
          <classId>C000049423</classId>
        </classInfo>
        <classInfo>
          <classId>C000049424</classId>
        </classInfo>
        <classInfo>
          <classId>C000049426</classId>
        </classInfo>
        <classInfo>
          <classId>C000049427</classId>
        </classInfo>
        <classInfo>
          <classId>C000049429</classId>
        </classInfo>
        <classInfo>
          <classId>C000054046</classId>
        </classInfo>
        <classInfo>
          <classId>C000064128</classId>
        </classInfo>
        <classInfo>
          <classId>C000074175</classId>
        </classInfo>
        <classInfo>
          <classId>C000097755</classId>
        </classInfo>
        <classInfo>
          <classId>C000105253</classId>
        </classInfo>
        <classInfo>
          <classId>C000105807</classId>
        </classInfo>
        <classInfo>
          <classId>C000116838</classId>
        </classInfo>
        <classInfo>
          <classId>C000126363</classId>
        </classInfo>
        <classInfo>
          <classId>C000138878</classId>
        </classInfo>
        <classInfo>
          <classId>C000138879</classId>
        </classInfo>
        <classInfo>
          <classId>C000176384</classId>
        </classInfo>
        <classInfo>
          <classId>C000176386</classId>
        </classInfo>
        <classInfo>
          <classId>C000203525</classId>
        </classInfo>
      </reportClass>
    </seriesClass>
  </headerData>
  <formData>
    <generalInfo isReportPeriodLt12="N" reportEndingPeriod="2023-12-31"/>
    <registrantInfo>
      <registrantFullName>LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES</registrantFullName>
      <investmentCompFileNo>811-09763</investmentCompFileNo>
      <registrantCik>0001093278</registrantCik>
      <registrantLei>549300BYN79UKVYNOO36</registrantLei>
      <registrantstreet1>100 Madison Street</registrantstreet1>
      <registrantstreet2>Suite 1860</registrantstreet2>
      <registrantcity>Syracuse</registrantcity>
      <registrantzipCode>13202-2802</registrantzipCode>
      <registrantstate>US-NY</registrantstate>
      <registrantcountry>US</registrantcountry>
      <registrantphoneNumber>315-428-8400</registrantphoneNumber>
      <websites>
        <website webpage="lfg.com"/>
      </websites>
      <locationBooksRecords>
        <locationBooksRecord>
          <officeName>Lincoln Life &amp; Annuity Company of New York</officeName>
          <officeAddress1>1301 South Harrison Street</officeAddress1>
          <officeCity>Fort Wayne</officeCity>
          <officeStateCountry officeState="US-IN" officeCountry="US"/>
          <officeRecordsZipCode>46802</officeRecordsZipCode>
          <officePhone>260-455-2000</officePhone>
          <booksRecordsDesc>Financial Reporting, Transfer Agent Records, Corporate Documentation</booksRecordsDesc>
        </locationBooksRecord>
      </locationBooksRecords>
      <isRegistrantFirstFiling>N</isRegistrantFirstFiling>
      <isRegistrantLastFiling>N</isRegistrantLastFiling>
      <isRegistrantFamilyInvComp>N</isRegistrantFamilyInvComp>
      <registrantClassificationType>N-4</registrantClassificationType>
      <isSecuritiesActRegistration>Y</isSecuritiesActRegistration>
      <chiefComplianceOfficers>
        <chiefComplianceOfficer>
          <ccoName>Joseph Spada</ccoName>
          <crdNumber>000044824</crdNumber>
          <ccoStreet1>350 Church Street</ccoStreet1>
          <ccoCity>Hartford</ccoCity>
          <ccoStateCountry ccoCountry="US" ccoState="US-CT"/>
          <ccoZipCode>06103</ccoZipCode>
          <ccoPhone>XXXXXX</ccoPhone>
          <isCcoChangedSinceLastFiling>N</isCcoChangedSinceLastFiling>
          <ccoEmployers>
            <ccoEmployer ccoEmployerId="N/A" ccoEmployerName="N/A"/>
          </ccoEmployers>
        </chiefComplianceOfficer>
      </chiefComplianceOfficers>
      <isRegistrantSubmittedMatter>N</isRegistrantSubmittedMatter>
      <isPreviousLegalProceeding>N</isPreviousLegalProceeding>
      <isPreviousProceedingTerminated>N</isPreviousProceedingTerminated>
      <isFinancialSupportDuringPeriod>N</isFinancialSupportDuringPeriod>
      <isExemptionFromAct>N</isExemptionFromAct>
      <principalUnderwriters>
        <principalUnderwriter>
          <principalUnderwriterName>Lincoln Financial Distributors, Inc.</principalUnderwriterName>
          <principalUnderwriterFileNumber>008-13431</principalUnderwriterFileNumber>
          <principalUnderwriterCrdNumber>000000145</principalUnderwriterCrdNumber>
          <principalUnderwriterLei>N/A</principalUnderwriterLei>
          <principalUnderWriterStateCountry principalUnderWriterCountry="US" principalUnderWriterState="US-PA"/>
          <isPrincipalUnderwriterAffiliatedWithRegistrant>Y</isPrincipalUnderwriterAffiliatedWithRegistrant>
        </principalUnderwriter>
      </principalUnderwriters>
      <isUnderwriterHiredOrTerminated>N</isUnderwriterHiredOrTerminated>
      <publicAccountants>
        <publicAccountant>
          <publicAccountantName>Ernst &amp; Young LLP</publicAccountantName>
          <pcaobNumber>00042</pcaobNumber>
          <publicAccountantLei>N/A</publicAccountantLei>
          <publicAccountantStateCountry publicAccountantState="US-PA" publicAccountantCountry="US"/>
        </publicAccountant>
      </publicAccountants>
      <isPublicAccountantChanged>N</isPublicAccountantChanged>
      <isOpinionOffered>N</isOpinionOffered>
      <isMaterialChange>N</isMaterialChange>
      <isAccountingPrincipleChange>N</isAccountingPrincipleChange>
    </registrantInfo>
    <unitInvestmentTrust>
      <depositors>
        <depositor>
          <depositorName>Lincoln Life &amp; Annuity Company of New York</depositorName>
          <depositorCrdNo>N/A</depositorCrdNo>
          <depositorLei>549300BYN79UKVYNOO36</depositorLei>
          <depositorStateCountry depositorState="US-NY" depositorCountry="US"/>
          <depositorUltimateParentname>Lincoln National Corporation</depositorUltimateParentname>
        </depositor>
      </depositors>
      <uitAdmins>
        <uitAdmin>
          <uitAdminName>Lincoln Life &amp; Annuity Company of New York</uitAdminName>
          <uitAdminLei>549300BYN79UKVYNOO36</uitAdminLei>
          <uitAdminStateCountry uitAdminCountry="US" uitAdminState="US-NY"/>
          <isUitAdminAffiliated>Y</isUitAdminAffiliated>
          <isUitAdminSubAdmin>N</isUitAdminSubAdmin>
        </uitAdmin>
      </uitAdmins>
      <isUitAdminHiredTerminated>N</isUitAdminHiredTerminated>
      <registrantSeparateInsuranceAccount separateAccountSeriesId="S000002798" isRegistrantSeparateInsuranceAccount="Y"/>
      <numOfContracts>21489</numOfContracts>
      <contractSecurities>
        <contractSecurity grossPremiumReceived="48271" separateAccountTotalAsset="2613227" contractValueRedeemedSection1035="0" separateAccountSecurityName="Lincoln InvestmentSolutions" contractValueRedeemed="114112" numContractsAffectedRedeemed="0" separateAccountContractId="C000105253" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="9877048" separateAccountTotalAsset="68393253" contractValueRedeemedSection1035="91403" separateAccountSecurityName="Lincoln ChoicePlus Fusion" contractValueRedeemed="6738871" numContractsAffectedRedeemed="3" separateAccountContractId="C000105807" numContractsAffected="12" grossPremiumReceivedSection1035="2140884" numContractsSold="36"/>
        <contractSecurity grossPremiumReceived="532684" separateAccountTotalAsset="12021471" contractValueRedeemedSection1035="56843" separateAccountSecurityName="Lincoln ChoicePlus B Share" contractValueRedeemed="1599832" numContractsAffectedRedeemed="1" separateAccountContractId="C000049410" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="119526" separateAccountTotalAsset="2596192" contractValueRedeemedSection1035="0" separateAccountSecurityName="Lincoln ChoicePlus Access" contractValueRedeemed="189346" numContractsAffectedRedeemed="0" separateAccountContractId="C000049419" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="7485568" separateAccountTotalAsset="45402050" contractValueRedeemedSection1035="1008391" separateAccountSecurityName="Lincoln ChoicePlus Design" contractValueRedeemed="11154777" numContractsAffectedRedeemed="7" separateAccountContractId="C000049429" numContractsAffected="1" grossPremiumReceivedSection1035="266819" numContractsSold="1"/>
        <contractSecurity grossPremiumReceived="1543428" separateAccountTotalAsset="14949756" contractValueRedeemedSection1035="0" separateAccountSecurityName="Lincoln ChoicePlus II Advance" contractValueRedeemed="2304272" numContractsAffectedRedeemed="0" separateAccountContractId="C000049424" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="22576" separateAccountTotalAsset="1686772" contractValueRedeemedSection1035="0" separateAccountSecurityName="Lincoln ChoicePlus II Access" contractValueRedeemed="188360" numContractsAffectedRedeemed="0" separateAccountContractId="C000049421" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="1619558" separateAccountTotalAsset="11796180" contractValueRedeemedSection1035="902397" separateAccountSecurityName="Lincoln ChoicePlus II Bonus" contractValueRedeemed="3434320" numContractsAffectedRedeemed="1" separateAccountContractId="C000049427" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="239612" separateAccountTotalAsset="7634626" contractValueRedeemedSection1035="95223" separateAccountSecurityName="Lincoln ChoicePlus II" contractValueRedeemed="734468" numContractsAffectedRedeemed="1" separateAccountContractId="C000049412" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="3138063" separateAccountTotalAsset="54216786" contractValueRedeemedSection1035="1289994" separateAccountSecurityName="Lincoln ChoicePlus Assurance Bonus" contractValueRedeemed="8805064" numContractsAffectedRedeemed="12" separateAccountContractId="C000049426" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="29762696" separateAccountTotalAsset="466312505" contractValueRedeemedSection1035="9429613" separateAccountSecurityName="Lincoln ChoicePlus Assurance B Share" contractValueRedeemed="80025589" numContractsAffectedRedeemed="70" separateAccountContractId="C000049411" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="1759474" separateAccountTotalAsset="18555911" contractValueRedeemedSection1035="0" separateAccountSecurityName="Lincoln ChoicePlus Assurance C Share" contractValueRedeemed="2997231" numContractsAffectedRedeemed="0" separateAccountContractId="C000049420" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="23227476" separateAccountTotalAsset="402271221" contractValueRedeemedSection1035="7024666" separateAccountSecurityName="Lincoln ChoicePlus Assurance L Share" contractValueRedeemed="63192724" numContractsAffectedRedeemed="35" separateAccountContractId="C000049423" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="336171" separateAccountTotalAsset="7801636" contractValueRedeemedSection1035="177269" separateAccountSecurityName="Lincoln ChoicePlus Assurance A Share" contractValueRedeemed="1043032" numContractsAffectedRedeemed="1" separateAccountContractId="C000054046" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="160530" separateAccountTotalAsset="3819824" contractValueRedeemedSection1035="0" separateAccountSecurityName="Lincoln ChoicePlus Assurance (B Class)" contractValueRedeemed="560694" numContractsAffectedRedeemed="0" separateAccountContractId="C000064128" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="1874166" separateAccountTotalAsset="46693466" contractValueRedeemedSection1035="632287" separateAccountSecurityName="Lincoln ChoicePlus Assurance (A Class)" contractValueRedeemed="6174209" numContractsAffectedRedeemed="2" separateAccountContractId="C000074175" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="82312714" separateAccountTotalAsset="432794050" contractValueRedeemedSection1035="3493019" separateAccountSecurityName="Lincoln ChoicePlus Signature" contractValueRedeemed="69501881" numContractsAffectedRedeemed="13" separateAccountContractId="C000097755" numContractsAffected="57" grossPremiumReceivedSection1035="16926214" numContractsSold="112"/>
        <contractSecurity grossPremiumReceived="238903383" separateAccountTotalAsset="1837013711" contractValueRedeemedSection1035="31382669" separateAccountSecurityName="Lincoln ChoicePlus Assurance Series" contractValueRedeemed="295193872" numContractsAffectedRedeemed="187" separateAccountContractId="C000116838" numContractsAffected="170" grossPremiumReceivedSection1035="35375694" numContractsSold="384"/>
        <contractSecurity grossPremiumReceived="30611443" separateAccountTotalAsset="344560430" contractValueRedeemedSection1035="9360979" separateAccountSecurityName="Lincoln ChoicePlus Assurance Prime" contractValueRedeemed="55884729" numContractsAffectedRedeemed="77" separateAccountContractId="C000126363" numContractsAffected="14" grossPremiumReceivedSection1035="1091715" numContractsSold="62"/>
        <contractSecurity grossPremiumReceived="15773476" separateAccountTotalAsset="126394658" contractValueRedeemedSection1035="3202230" separateAccountSecurityName="Lincoln Investor Advantage" contractValueRedeemed="25164136" numContractsAffectedRedeemed="10" separateAccountContractId="C000138878" numContractsAffected="5" grossPremiumReceivedSection1035="783255" numContractsSold="6"/>
        <contractSecurity grossPremiumReceived="36367" separateAccountTotalAsset="1442702" contractValueRedeemedSection1035="0" separateAccountSecurityName="Lincoln Investor Advantage Fee-Based" contractValueRedeemed="36367" numContractsAffectedRedeemed="0" separateAccountContractId="C000138879" numContractsAffected="0" grossPremiumReceivedSection1035="0" numContractsSold="0"/>
        <contractSecurity grossPremiumReceived="1440520" separateAccountTotalAsset="14725370" contractValueRedeemedSection1035="0" separateAccountSecurityName="Lincoln ChoicePlus Advisory" contractValueRedeemed="1258806" numContractsAffectedRedeemed="0" separateAccountContractId="C000176384" numContractsAffected="2" grossPremiumReceivedSection1035="458132" numContractsSold="3"/>
        <contractSecurity grossPremiumReceived="8507499" separateAccountTotalAsset="15579665" contractValueRedeemedSection1035="152794" separateAccountSecurityName="Investor Advantage Advisory" contractValueRedeemed="6763656" numContractsAffectedRedeemed="2" separateAccountContractId="C000176386" numContractsAffected="5" grossPremiumReceivedSection1035="2289380" numContractsSold="6"/>
        <contractSecurity grossPremiumReceived="64308333" separateAccountTotalAsset="215492052" contractValueRedeemedSection1035="191655" separateAccountSecurityName="Lincoln Investor Advantage 2018" contractValueRedeemed="43098129" numContractsAffectedRedeemed="2" separateAccountContractId="C000203525" numContractsAffected="44" grossPremiumReceivedSection1035="12201210" numContractsSold="84"/>
      </contractSecurities>
      <isRule6C7Reliance>N</isRule6C7Reliance>
      <isRule11A2Reliance>N</isRule11A2Reliance>
      <isRule12D1Dash4Reliance>Y</isRule12D1Dash4Reliance>
      <isRule12D1GReliance>Y</isRule12D1GReliance>
    </unitInvestmentTrust>
    <attachmentsTab>
      <isLegalProceedings>false</isLegalProceedings>
      <isProvisionFinancialSupport>false</isProvisionFinancialSupport>
      <isIPAReportInternalControl>false</isIPAReportInternalControl>
      <isChangeAccPrinciples>false</isChangeAccPrinciples>
      <isInfoRequiredEO>false</isInfoRequiredEO>
      <isOtherInfoRequired>false</isOtherInfoRequired>
    </attachmentsTab>
    <signature registrantSignedName="LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES" signature="James Hoffmayer" signedDate="2024-03-12" title="Vice President"/>
  </formData>
</edgarSubmission>
