Exhibit 13

            Consent of Independent Registered Public Accounting Firm

We consent to the reference to our firm under the captions "Accumulation Unit
Values" and "Independent Registered Public Accounting Firm" in Post-Effective
Amendment No. 66 to the Registration Statement (Form N-3 No. 2-25618) pertaining
to Lincoln National Variable Annuity Fund A (Group), and to the use therein of
our reports dated (a) March 27, 2008, with respect to the consolidated financial
statements of The Lincoln National Life Insurance Company and (b) February 13,
2008, with respect to the financial statements of Lincoln National Variable
Annuity Fund A (Group).


                                                      /s/ Ernst & Young, LLP

Fort Wayne, Indiana
April 21, 2008