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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HbMVzuP2unRHLVLApUbgk85CPnLlvplg30yFNSjFbgBqe2+ArsQZLEBFi/+ATHOl
 jgpXJPJ2ERmnt5beLyLOJA==

<SEC-DOCUMENT>0000059558-04-000012.txt : 20040106
<SEC-HEADER>0000059558-04-000012.hdr.sgml : 20040106
<ACCEPTANCE-DATETIME>20040106114637
ACCESSION NUMBER:		0000059558-04-000012
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040102
FILED AS OF DATE:		20040106

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BOSCIA JON A
		CENTRAL INDEX KEY:			0001157628

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06028
		FILM NUMBER:		04508483

	BUSINESS ADDRESS:	
		STREET 1:		100 CRYSTAL A DRIVE
		CITY:			HERSHEY
		STATE:			PA
		ZIP:			17033

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN NATIONAL CORP
		CENTRAL INDEX KEY:			0000059558
		STANDARD INDUSTRIAL CLASSIFICATION:	LIFE INSURANCE [6311]
		IRS NUMBER:				351140070
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1500 MARKET STREET STE 3900
		STREET 2:		CENTRE SQUARE WEST TOWER
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19102
		BUSINESS PHONE:		2194552000

	MAIL ADDRESS:	
		STREET 1:		1500 MARKET STREET STE 3900
		STREET 2:		CENTRE SQUARE TOWER
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19102*2706
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bos84.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2004-01-02</periodOfReport>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000059558</issuerCik>
        <issuerName>LINCOLN NATIONAL CORP</issuerName>
        <issuerTradingSymbol>LNC</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001157628</rptOwnerCik>
            <rptOwnerName>BOSCIA JON A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>CENTRE SQUARE - WEST TOWER</rptOwnerStreet1>
            <rptOwnerStreet2>1500 MARKET STREET, STE 3900</rptOwnerStreet2>
            <rptOwnerCity>PHILADELPHIA</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>191022112</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>1</isDirector>
			<isOfficer>1</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
			<officerTitle>Chairman &amp; CEO</officerTitle>
		</reportingOwnerRelationship>
	</reportingOwner>
	<nonDerivativeTable>
		<nonDerivativeTransaction>
			<securityTitle>
				<value>Restricted Stock</value>
				<footnoteId id="F1"/>
			</securityTitle>
			<transactionDate>
				<value>2004-01-02</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>F</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>33404</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>40.31</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>D</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>74652.00</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</nonDerivativeTransaction>
	</nonDerivativeTable>
	<footnotes>
		<footnote id="F1">The restrictions on shares of Restricted Stock awarded to the reporting person under the 1998-2000 Long Term Incentive Plan terminated on January 1, 2004.  Shares from this award were withheld to satisfy withholding tax obligations of the reporting person due upon lapse of those restrictions.</footnote>
	</footnotes>
	<remarks>
	</remarks>
	<ownerSignature>
		<signatureName>By: /S/ Donna E. Ostroff, POA for Jon A. Boscia</signatureName>
		<signatureDate>2004-01-06</signatureDate>
	</ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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