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<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer" xmlns:feec="http://www.sec.gov/edgar/feecommon">
  <schemaVersion>X0102</schemaVersion>
  <headerData>
    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0000726865</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-4</investmentCompanyType>
    </filerInfo>
  </headerData>
  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>LINCOLN NATIONAL LIFE INSURANCE CO /IN/</nameOfIssuer>
          <addressOfIssuer>
            <street1>1301 South Harrison Street</street1>
            <city>Fort Wayne</city>
            <state>IN</state>
            <country>X1</country>
            <zipCode>46802</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportClass>
            <rptIncludeAllClassesFlag>true</rptIncludeAllClassesFlag>
          </reportClass>
        </item2>
        <item3>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-273746</fileNumber>
            </securitiesActFileNo>
            <securitiesActFileNo>
              <fileNumber>333-267670</fileNumber>
            </securitiesActFileNo>
            <securitiesActFileNo>
              <fileNumber>333-283928</fileNumber>
            </securitiesActFileNo>
            <securitiesActFileNo>
              <fileNumber>333-287294</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2025</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>false</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>0.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>1806849803.54</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>0.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>1806849803.54</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(1806849803.54)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.0001381</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item6>
          <interestDue>0.00</interestDue>
        </item6>
        <item7>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item7>
        <item8>
          <explanatoryNotes>The Registrant's registration statements were converted from form S-3 to form N-4 on May 1, 2025. The remaining S-3 interests as of May 1, 2025, were $16,113,088,274. As of December 31, 2025, the aggerate sales price of securities sold after the conversion date until the fiscal year end was $4,254,705,964.08. As a result, in accordance with Instruction C.5. and as directed by Release Nos. 33-11294; 34-100540; IC-35273; the aggregate sales that would otherwise be reported in response to Item 5(i) were reduced to $0, with approximately $11,858,382,309.92 remaining interests from form S-3 which may be used to reduce aggregate sales in future years.</explanatoryNotes>
        </item8>
        <signature>
          <signature>Daniel Herr</signature>
          <nameAndTitle>Daniel Herr - SVP Annuity Product Management</nameAndTitle>
          <signatureDate>03/04/2026</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
</edgarSubmission>
