EXHIBIT 23

               CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statement
(Form S-8 No. 33-300543) pertaining to The Lincoln National Life Insurance
Company Agents' Savings and Profit-Sharing Plan of our report dated March 25,
2002, with respect to the financial statements of The Lincoln National Life
Insurance Company Agents' Savings and Profit-Sharing Plan included in this
Annual Report (Form 11-K) for the year ended December 31, 2001.

                                                          /s/ Ernst & Young LLP

Philadelphia, Pennsylvania
March 25, 2002