Exhibit 10 (a)


 Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm

We consent to the reference to our firm under the caption "Independent
Registered Public Accounting Firm" in Post-Effective Amendment No. 30 to the
1933 Act Registration Statement (Form N-4 No. 333-68842) and Amendment No. 132
to the 1940 Act Registration Statement (Form N-4 No. 811-03214) pertaining to
Lincoln National Variable Annuity Account C, and to the use therein of our
reports dated (a) April 2, 2013, with respect to the consolidated financial
statements of The Lincoln National Life Insurance Company and (b) April 17,
2013, with respect to the financial statements of Lincoln National Variable
Annuity Account C.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania
April 18, 2013