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 Pre-Effective Amendment No. 1 to the 1933
Act Registration Statement (Form N-4 No. 333-187072) and Amendment No. 38 to the
1940 Act Registration Statement (Form N-4 No. 811-07645) pertaining to Lincoln
National Variable Annuity Account L, and to the use therein of our reports dated
(a) April 2, 2013, with respect to the consolidated financial statements of The
Lincoln National Life Insurance Company and (b) April 12, 2013, with respect to
the financial statements of Lincoln National Variable Annuity Account L for the
registration of interests in a separate account under individual flexible
payment deferred variable annuity contracts.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania
May 24, 2013