Exhibit 6



        Consent of Independent Registered Public Accounting Firm


We consent to the reference to our firm under the caption "Independent
Registered Public Accounting Firm" in Post-Effective Amendment No. 14 to the
Registration Statement (Form S-6 No. 033-76432) pertaining to Lincoln Life
Flexible Premium Variable Life Account K,  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) March 7,
2008, with respect to the financial statements of Lincoln Life Flexible
Premium Variable Life Account K.

                                                        /s/ Ernst & Young LLP

Fort Wayne, Indiana
April 21, 2008