Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the registration statements of Lincoln National Corporation and in the related prospectuses listed below:

1. Forms S-3

a. Nos. 333-132416, 333-132416-01, 333-132416-02 and 333-132416-03 pertaining to the Lincoln National Corporation automatic shelf registration for certain securities,

b. No. 333-133086 pertaining to the Jefferson-Pilot Corporation Long Term Stock Incentive Plan,

c. No. 333-131943, pertaining to The Lincoln National Life Insurance Company Agents’ Savings and Profit-Sharing Plan,

d. No. 333-124976 pertaining to the Lincoln National Corporation Amended and Restated Incentive Compensation Plan,

e. Nos. 333-84728, 333-84728-01, 333-84728-02, 333-84728-03 and 333-84728-04 pertaining to the Lincoln National Corporation Shelf registration for certain securities,

f. No. 333-32667 pertaining to the Lincoln National Corporation 1997 Incentive Compensation Plan,

g. No. 33-62315 pertaining to the Lincoln National Corporation 1986 Stock Option Incentive Plan, and

h. No. 33-51415 pertaining to the Lincoln National Corporation Executive Deferred Compensation Plan for Agents;

3. Form S-4 (No. 333-130226) pertaining to the proposed business combination with Jefferson-Pilot Corporation;

4. Forms S-8

a. No. 333-133039 pertaining to various Jefferson-Pilot Corporation benefit plans,

b. No. 333-126452 pertaining to the Lincoln National Corporation Executive Deferred Compensation Plan for Employees,

c. No. 333-126020 pertaining to the Lincoln National Corporation Employees’ Savings and Profit-Sharing Plan,

d. No. 333-121069 pertaining to the Lincoln National Corporation Deferred Compensation Plan for Non-Employee Directors,

e. No. 033-58113 pertaining to the Lincoln National Corporation 1993 Stock Plan for Non-Employee Directors,

f. No. 333-105344 pertaining to the Lincoln National Corporation 1993 Stock Plan for Non-Employee Directors;

of our reports dated February 27, 2007, with respect to the consolidated financial statements and schedules of Lincoln National Corporation, Lincoln National Corporation management’s assessment of the effectiveness of internal control over financial reporting, and the effectiveness of internal control over financial reporting of Lincoln National Corporation, included in this Annual Report (Form 10-K) for the year ended December 31, 2006.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

February 27, 2007