Exhibit 10(a)



            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. 18 to the
Registration Statement (Form N-4 No. 333-04999) pertaining to Lincoln National
Variable Annuity Account L, 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 National Variable Annuity Account L.

                                                       /s/ Ernst & Young LLP

Fort Wayne, Indiana
March 31, 2008