Exhibit 10(a)



 Consent of Ernst & Young LLP, 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. 20 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) April 1, 2010, with respect to the consolidated financial
statements of The Lincoln National Life Insurance Company and (b) April 7,
2010, with respect to the financial statements of Lincoln National Variable
Annuity Account L.

/S/ ERNST & YOUNG, LLP

Philadelphia, Pennsylvania
April 7, 2010