Pursuant to the requirements of Securities Exchange act of
1934, the undersigned institutional investment manager has
caused this
report to be signed on its behalf in the City

of		CHICAGO		and State of		ILLINOIS

on the 	8th		day of 	April , 2002	 .


		LINCOLN CAPITAL MANAGEMENT COMPANY
		(Name of Institutional Investment Manager)


		(Manual Signature of Person Duly Authorized
		to Submit This Report)

Name and 13F file numbers of ALL Institutional Investment Managers
with respect to which this schedule is filed (other than the one
 filing this report):  (List in alphabetical order).

13F File Numbers will be assigned to Institutional Investment
Managers after they file their first report.

Name:		13F File No.:	Name:		13F File No.:
1.				7.
2.				8.
3.				9.
4.				10.
5				11.
6.  				12.
SEC 1685 (5-85)


								(SEC USE ONLY)
	FORM 13F			Name of Reporting Manager:
LINCOLN CAPITAL MANAGEMENT CO.
							Item 8:
							Voting Authority
Item 1:	Item 2:	Item 3:	Item 4:	Item 5:
(Shares)	Name of Issuer	Title of	CUSIP
Fair Market	Shares or	Class	Number	Value	Principal
	(a) Sole	(a) Sole	(b) Shared	(c) None	Amount

General Electric	COM	369604103	322.7	8,617,100	8,617,100
5,592,900	3,024,200
Johnson & Johnson	COM	478160104	279.1	4,296,400	4,296,400
2,792,300	1,504,100
Microsoft	COM	594918104	274.7	4,555,200	4,555,200
2,838,000	1,717,200
Cisco Systems	COM	17275R102	248.2	14,662,600	14,662,600
9,152,300 		 5,510,300
Wal-Mart	COM	931142103	237.6	3,875,400	3,875,400
2,453,500 		 1,421,900
Pfizer	COM	717081103	232.6	5,852,475	5,852,475
4,301,900 		 1,550,575
Wyeth	COM	983024100	224.3	3,417,000	3,417,000
2,139,700 		 1,277,300
Home Depot	COM	437076102	179.6	3,694,050	3,694,050
2,307,400 		 1,386,650
Liberty Media (Series A)	COM	530718105	146.5
11,593,600	11,593,600	 6,979,600 		 4,614,000
Baxter Int'l Inc.	COM	071813109	146.3	2,457,600	2,457,600
1,400,100 		 1,057,500
Dell Computer Corp.	COM	247025109	142.3	5,451,800
5,451,800	 3,033,400 		 2,418,400
Taiwan Semiconductor-SP ADR	ADR	874039100	129.5	6,242,600
6,242,600	 3,810,600 		 2,432,000
American Intl. Group	COM	026874107	115.3	1,597,600
1,597,600	 977,700 		 619,900
Amgen	COM	031162100	114.3	1,915,400	1,915,400	 1,153,500
761,900
Procter & Gamble	COM	742718109	114.1	1,266,200	1,266,200
749,500 		 516,700
Maxim Integrated Products	COM	57772K101	111.7	2,005,200
2,005,200	 1,158,000 		 847,200
Automatic Data Corp.	COM	053015103	110.2	1,891,000
1,891,000	 1,135,500 		 755,500
Comcast Corp.	COM	200300200	100.7	3,167,400	3,167,400
1,864,200 		 1,303,200
Intel	COM	458140100	100.6	3,306,600	3,306,600	 2,287,200 		 1,019,400
Pharmacia	COM	71713U102	99.0	2,196,300	2,196,300
1,357,100 		 839,200
AOL Time Warner	COM	00184A105	95.8	4,049,800	4,049,800
2,839,500 		 1,210,300
State Street	COM	857477103	95.5	1,723,600	1,723,600
981,300 		 742,300
Forest Labs	COM	345838106	92.7	1,135,000	1,135,000
617,300 		 517,700
First Data Corp.	COM	319963104	91.7	1,051,300	1,051,300
638,500 		 412,800
International Business Machines	COM	459200101	91.6
880,600	880,600	 616,400 		 264,200
Bed Bath & Beyond	COM	075896100	88.0	2,607,400	2,607,400
1,414,900 		 1,192,500
Capital One Financial	COM	14040H105	81.0	1,269,000
1,269,000	 703,900 		 565,100
Applied Materials	COM	038222105	81.0	1,492,300	1,492,300
847,800 		 644,500
Kohl's Corp.	COM	500255104	75.5	1,061,000	1,061,000
668,000 		 393,000
Minnesota Mining	COM	604059105	73.9	642,200	642,200
355,900 		 286,300
PepsiCo	COM	713448108	71.7	1,392,660	1,392,660
963,030 		 429,630
Colgate Palmolive Co.	COM	194162103	67.5	1,181,400
1,181,400	 823,500 		 357,900
Schering-Plough	COM	806605101	65.6	2,095,100	2,095,100
1,531,000 		 564,100
Best Buy	COM	086516101	63.5	802,100	802,100
554,500 		 247,600
Sprint Corp. (PCS Group)	COM	852061506	62.3	6,050,300
6,050,300	 3,756,300 		 2,294,000
Fifth Third Bancorp	COM	316773100	62.3	922,600
922,600	 615,100 		 307,500
Cardinal Health Inc.	COM	14149Y108	57.7	814,500
814,500	 545,700 		 268,800
Concord EFS Inc.	COM	206197105	55.7	1,674,000	1,674,000
1,159,100 		 514,900
Morgan Stanley Dean Witter	COM	617446448	52.9	923,400
923,400	 638,200 		 285,200
Kraft Foods, Inc.	COM	50075N104	47.2	1,221,600	1,221,600
640,100 		 581,500
American Express	COM	025816109	47.2	1,152,000	1,152,000
644,100 		 507,900
Lam Research Corp.	COM	512807108	44.7	1,524,400
1,524,400	 1,054,400 		 470,000
Veritas Software	COM	923436109	43.1	983,000	983,000
491,600 		 491,400
Siebel Systems	COM	826170102	41.4	1,268,300	1,268,300
755,700 		 512,600
Illinois Tool Works	COM	452308109	41.3	571,200
571,200	 406,000 		 165,200
Calpine Corp.	COM	131347106	41.0	3,227,100	3,227,100
2,235,700 		 991,400
Federal Nat'l Mtge.	COM	313586109	38.6	483,200
483,200	 343,600 		 139,600
RF Micro Devices Inc.	COM	749941100	37.2	2,079,700
2,079,700	 1,443,600 		 636,100
Xilinx	COM	983919101	34.6	868,000	868,000
436,400 		 431,600
BJ Services Co.	COM	055482103	34.5	1,001,000	1,001,000
691,500 		 309,500
Tyco International	ADR	902124106	33.5	1,035,800
1,035,800	 738,700 		 297,100
Baker-Hughes Inc	COM	057224107	31.5	823,800	823,800
569,100 		 254,700
Network Appliance	COM	64120L104	30.5	1,495,600	1,495,600
1,036,300 		 459,300
GlaxoSmithKline PLC-ADR	ADR	37733W105	29.7	632,000
632,000	 384,200 		 247,800
Bristol-Myers Squibb	COM	110122108	27.3	675,200
675,200	 451,000 		 224,200
Mercury Interactive	COM	589405109	25.9	688,500
688,500	 476,300 		 212,200
United Technologies Corp.	COM	913017109	25.7	346,500
346,500	 247,300 		 99,200
Brocade Comm.	COM	111621108	23.8	881,000	881,000
610,700 		 270,300
Qualcomm Inc.	COM	747525103	23.0	611,100	611,100
423,700 		 187,400
Extreme Networks	COM	30226D106	21.5	2,064,800	2,064,800
1,425,600 		639200
Viacom Inc - CL B	COM	925524308	11.9	246,900	246,900
170,500 		 76,400
Merck	COM	589331107	10.7	185,800	185,800	 25,100
160700
Eli Lilly	COM	532457108	7.3	96,100	96,100
- -   		96100
Abbott Labs	COM	002824100	7.1	135,000	135,000
- -   		 135,000
Prepaid Legal Services Inc.	COM	740065107	2.8	99,500
99,500	 99,500 		0
Citigroup	COM	172967101	2.1	41,700	41,700
41,700 		0
NCO Group Inc.	COM	628858102	2.0	72,800	72,800
72,800 		0
Orthodontic Centers of America	COM	68750P103	1.7
60,500	60,500	 60,500 		0
Administaff Inc.	COM	007094105	1.7	60,000	60,000
60,000 		0
Americredit Corp.	COM	03060R101	1.5	40,100	40,100
40,100 		0
Insight Enterprises, Inc.	COM	45765U103	1.4	60,900
60,900	 60,900 		0
Tetra Tech Inc.	COM	88162G103	1.3	90,600	90,600
90,600 		0
Acxiom Corp.	COM	005125109	1.2	70,700	70,700
70,700 		0
Lincare Holdings Inc.	COM	532791100	1.1	41,900
41,900	 41,900 		0
Hollywood Entertainment Corp.	COM	436141105	1.1	65,300
65,300	 65,300 		0
Neopharm Inc.	COM	640919106	1.1	50,470	50,470
50,470 		0
ADC Telecommunications, Inc.	COM	000886101	1.1	263,500
263,500	 263,500 		0
Actrade Financial Technologies	COM	00507P102	1.1
69,600	69,600	 69,600 		0
CVS Corp.	COM	126650100	1.0	30,300	30,300
30,300 		0
Forrester Research, Inc.	COM	346563109	1.0	53,600
53,600	 53,600 		0
Hanover Compressor Co.	COM	410768105	1.0	55,700
55,700	 55,700 		0
On Assignment, Inc.	COM	682159108	0.9	52,600
52,600	 52,600 		0
Ivax Corp.	COM	465823102	0.9	58,100	58,100
58,100 		0
Travelers Property Casualty Corp. CI A	COM	89420G109
0.9	44,400	44,400	 44,400 		0
Express Scripts Inc. Common	COM	302182100	0.8	14,100
14,100	 14,100 		0
Analog Devices	COM	032654105	0.8	17,700	17,700
17,700 		0
Albany Molecular Research, Inc.	COM	012423109	0.8
32,600	32,600	 32,600 		0
Polymedica Corp.	COM	731738100	0.8	30,000	30,000
30,000 		0
Linens N Things, Inc.	COM	535679104	0.7	24,500
24,500	 24,500 		0
Saxon Capital Inc.	COM	80556P302	0.7	48,400
48,400	 48,400 		0
Caminus Corp.	COM	133766105	0.6	28,100	28,100
28,100 		0
Talbots Inc.	COM	874161102	0.6	17,500	17,500
17,500 		0
MCSI Inc.	COM	55270M108	0.6	51,300	51,300
51,300 		0
Devry Inc.	COM	251893103	0.6	20,100	20,100
20,100 		0
Talx Corp.	COM	874918105	0.6	37,800	37,800
37,800 		0
Monolithic Systems Technology	COM	609842109	0.6	51,800
51,800	 51,800 		0
Macrovision Corp.	COM	555904101	0.6	22,000	22,000
22,000 		0
Renal Care Group Inc	COM	759930100	0.6	17,700
17,700	 17,700 		0
Metro One Telecommunications	COM	59163F105	0.6	22,900
22,900	 22,900 		0
Factory 2-U, Inc.	COM	303072102	0.6	44,600
44,600	 44,600 		0
Syncor Intl Corp.	COM	87157J106	0.6	21,100	21,100
21,100 		0
Royal Caribbean Cruises Ltd.	COM	V7780T103	0.6	25,200
25,200	 25,200 		0
Noven Pharmaceuticals Inc.	COM	670009109	0.5	25,300
25,300	 25,300 		0
CareMark RX Inc.	COM	141705103	0.5	26,400	26,400
26,400 		0
AmeriPath, Inc.	COM	03071D109	0.5	17,700	17,700
17,700 		0
Cabot Microelectronics Corp.	COM	12709P103	0.5	6,900
6,900	 6,900 		0
Corporate Executive Brd Co	COM	21988R102	0.5	12,300
12,300	 12,300 		0
Eclipsys	COM	278856109	0.5	28,100	28,100
28,100 		0
Dollar Tree Stores, Inc.	COM	256747106	0.4	13,500
13,500	 13,500 		0
At Road Inc.	COM	04648K105	0.4	54,500	54,500
54,500 		0
Daisytek Intl Corp (P)	COM	#N/A	0.4	27,000	27,000
27,000 		0
Ultimate Software Group Inc.	COM	90385D107	0.4	94,900
94,900	 94,900 		0
Medquist Inc.	COM	584949101	0.4	14,000	14,000
14,000 		0
Hot Topic Inc.	COM	441339108	0.4	18,900	18,900
18,900 		0
Lattice Semiconductor Corp	COM	518415104	0.4	22,000
22,000	 22,000 		0
Benchmark Electronics Inc	COM	08160H101	0.3	10,700
10,700	 10,700 		0
Quovadx Inc	COM	74913K106	0.3	32,200	32,200
32,200 		0
Buca, Inc.	COM	117769109	0.2	11,500	11,500
11,500 		0
HNC Software Inc.	COM	40425P107	0.2	11,600	11,600
11,600 		0
Avigen Inc	COM	053690103	0.2	17,100	17,100
17,100 		0
Click Commerce, Inc.	COM	18681D109	0.2	121,000
121,000	 121,000 		0
Alcon Inc.	COM	H01301102	0.1	2,100	2,100	 2,100
0
Ruby Tuesday, Inc.	COM	781182100	0.1	2,800	2,800
2,800 		0