<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2004-01-02</periodOfReport>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000059558</issuerCik>
        <issuerName>LINCOLN NATIONAL CORP</issuerName>
        <issuerTradingSymbol>LNC</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001228932</rptOwnerCik>
            <rptOwnerName>GOTTA JOHN</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>CENTRE SQUARE - WEST TOWER</rptOwnerStreet1>
            <rptOwnerStreet2>1500 MARKET STREET, STE 3900</rptOwnerStreet2>
            <rptOwnerCity>PHILADELPHIA</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>191022112</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>0</isDirector>
			<isOfficer>1</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
			<officerTitle>Lincoln Life EVP &amp; CEO</officerTitle>
		</reportingOwnerRelationship>
	</reportingOwner>
	<nonDerivativeTable>
		<nonDerivativeTransaction>
			<securityTitle>
				<value>Restricted Stock</value>
				<footnoteId id="F1"/>
			</securityTitle>
			<transactionDate>
				<value>2004-01-02</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>F</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>6746</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>40.31</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>D</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>14276.00</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</nonDerivativeTransaction>
	</nonDerivativeTable>
	<footnotes>
		<footnote id="F1">The restrictions on shares of Restricted Stock awarded to the reporting person under the 1998-2000 Long Term Incentive Plan terminated on January 1, 2004.  Shares from this award were withheld to satisfy withholding tax obligations of the reporting person due upon lapse of those restrictions.</footnote>
	</footnotes>
	<remarks>
	</remarks>
	<ownerSignature>
		<signatureName>By: /S/ Donna E. Ostroff, POA for John H. Gotta</signatureName>
		<signatureDate>2004-01-06</signatureDate>
	</ownerSignature>
</ownershipDocument>

