-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GwIxf4gkqWqbSnjHkXmH74VSXlrq8lLcD9PSZUvbATf5oafSRqsGZPWD3CdxVx3P
 xp75OP1FW4eXhQKyDbWWPA==

<SEC-DOCUMENT>0000059558-04-000024.txt : 20040113
<SEC-HEADER>0000059558-04-000024.hdr.sgml : 20040113
<ACCEPTANCE-DATETIME>20040113152456
ACCESSION NUMBER:		0000059558-04-000024
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031231
FILED AS OF DATE:		20040113

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BRITELL JENNE K
		CENTRAL INDEX KEY:			0001142318

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06028
		FILM NUMBER:		04522691

	BUSINESS ADDRESS:	
		STREET 1:		C/O AAMES FINANCIAL CORPORATION
		STREET 2:		350 S. GRAND AVE. 43RD FL
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90071
		BUSINESS PHONE:		3232105000

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/A
<SEQUENCE>1
<FILENAME>bri92.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4/A</documentType>
	<periodOfReport>2003-12-31</periodOfReport>
	<dateOfOriginalSubmission>2004-01-05</dateOfOriginalSubmission>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000059558</issuerCik>
        <issuerName>LINCOLN NATIONAL CORP</issuerName>
        <issuerTradingSymbol>LNC</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001142318</rptOwnerCik>
            <rptOwnerName>BRITELL JENNE K</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>0</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
		</reportingOwnerRelationship>
	</reportingOwner>
	<derivativeTable>
		<derivativeTransaction>
			<securityTitle>
				<value>DVSP Service Phantom Stock</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>0.00</value>
			</conversionOrExercisePrice>
			<transactionDate>
				<value>2003-12-31</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>A</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>160</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>40.09 </value>
					<footnoteId id="F2"/>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>A</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<exerciseDate>
				<value>1988-08-08</value>
				<footnoteId id="F1"/>
			</exerciseDate>
			<expirationDate>
				<value>1988-08-08</value>
				<footnoteId id="F1"/>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>160.00</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>1916.97</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeTransaction>
		<derivativeTransaction>
			<securityTitle>
				<value>Phantom Stock-Voluntary Deferral of Retainer Fees</value>
				<footnoteId id="F3"/>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>0.00</value>
			</conversionOrExercisePrice>
			<transactionDate>
				<value>2003-12-31</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>A</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>258.01</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>40.09 </value>
					<footnoteId id="F2"/>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>A</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<exerciseDate>
				<value>1988-08-08</value>
				<footnoteId id="F4"/>
			</exerciseDate>
			<expirationDate>
				<value>1988-08-08</value>
				<footnoteId id="F4"/>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>258.01</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>2630.72</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeTransaction>
	</derivativeTable>
	<footnotes>
		<footnote id="F1">Service Awards under the DVSP have no exercise date or expiration date and are payable in cash upon the termination of the reporting person's service with the Company.</footnote>
		<footnote id="F2">The original filing reported the price of the deriviative security incorrectly.</footnote>
		<footnote id="F3">Acquired through voluntary deferral election of retainer fees.</footnote>
		<footnote id="F4">Deferral of retainer fees to phantom stock units have no exercise date or expiration date.</footnote>
	</footnotes>
	<remarks>
	</remarks>
	<ownerSignature>
		<signatureName>By: /S/ Donna E. Ostroff, POA for Jenne K. Britell</signatureName>
		<signatureDate>2004-01-13</signatureDate>
	</ownerSignature>
</ownershipDocument>

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