WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

 


<ARTICLE>  7
<LEGEND>

                  EXHIBIT 27 - FINANCIAL DATA SCHEDULE
                      LINCOLN NATIONAL CORPORATION

This schedule contains summary financial information extracted from the
condensed consolidated financial statements of Lincoln National
Corporation and is qualified in its entirety by reference to such
condensed consolidated financial statements.




<CIK>  0000059558
<NAME>  Lincoln National Corporation
                                              
<PERIOD-TYPE>                                                Year
<FISCAL-YEAR-END>                                     Dec-31-2000
<PERIOD-START>                                        Jan-01-2000
<PERIOD-END>                                          Dec-31-2000
<DEBT-HELD-FOR-SALE>                               27,449,773,000
<DEBT-CARRYING-VALUE>                                           0
<DEBT-MARKET-VALUE>                                             0
<EQUITIES>                                            549,709,000
<MORTGAGE>                                          4,662,983,000
<REAL-ESTATE>                                         282,014,000
<TOTAL-INVEST>                                     35,368,648,000
<CASH>                                              1,927,393,000
<RECOVER-REINSURE>                                  3,747,734,000
<DEFERRED-ACQUISITION>                              3,070,507,000
<TOTAL-ASSETS>                                     99,844,059,000
<POLICY-LOSSES>                                    21,728,098,000
<UNEARNED-PREMIUMS>                                             0
<POLICY-OTHER>                                                  0
<POLICY-HOLDER-FUNDS>                              18,377,061,000
<NOTES-PAYABLE>                                     1,770,158,000
<PREFERRED>                                               857,000
<COMMON>                                            1,003,651,000
<OTHER-SE>                                          3,949,576,000
<TOTAL-LIABILITY-AND-EQUITY>                       99,844,059,000
<PREMIUMS>                                          3,474,553,000
<INVESTMENT-INCOME>                                 2,747,118,000
<INVESTMENT-GAINS>                                    (28,295,000)
<OTHER-INCOME>                                        658,131,000
<BENEFITS>                                          3,557,160,000
<UNDERWRITING-AMORTIZATION>                           340,104,000
<UNDERWRITING-OTHER>                                1,978,414,000
<INCOME-PRETAX>                                       836,291,000
<INCOME-TAX>                                          214,898,000
<INCOME-CONTINUING>                                   621,393,000
<DISCONTINUED>                                                  0
<EXTRAORDINARY>                                                 0
<CHANGES>                                                       0
<NET-INCOME>                                          621,393,000
<EPS-BASIC>                                                 $3.25
<EPS-DILUTED>                                               $3.19
<RESERVE-OPEN>                                                  0
<PROVISION-CURRENT>                                             0
<PROVISION-PRIOR>                                               0
<PAYMENTS-CURRENT>                                              0
<PAYMENTS-PRIOR>                                                0
<RESERVE-CLOSE>                                                 0
<CUMULATIVE-DEFICIENCY>                                         0