-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000059558-06-000076.txt : 20060405
<SEC-HEADER>0000059558-06-000076.hdr.sgml : 20060405
<ACCEPTANCE-DATETIME>20060405194139
ACCESSION NUMBER:		0000059558-06-000076
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060403
FILED AS OF DATE:		20060405
DATE AS OF CHANGE:		20060405

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:		2154481475

	MAIL ADDRESS:	
		STREET 1:		1500 MARKET STREET STE 3900
		STREET 2:		CENTRE SQUARE TOWER
		CITY:			PHILADELPHIA
		STATE:			PA
		ZIP:			19102

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			CUNNINGHAM WILLIAM H DR
		CENTRAL INDEX KEY:			0001189132

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06028
		FILM NUMBER:		06743538

	BUSINESS ADDRESS:	
		STREET 1:		C/O SOUTHWEST AIRLINES CO
		STREET 2:		2702 FIELD DR PO BOX 36611
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75235-1611
		BUSINESS PHONE:		2147924000

	MAIL ADDRESS:	
		STREET 1:		C/O SOUTHWEST AIRLINES CO
		STREET 2:		2702 LOVE FIELD DR PO BOX 36611
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75235-1611
</SEC-HEADER>
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<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
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        <issuerName>LINCOLN NATIONAL CORP</issuerName>
        <issuerTradingSymbol>LNC</issuerTradingSymbol>
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            <rptOwnerCity>PHILADELPHIA</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>19102</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
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                <value>2016-02-12</value>
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    <footnotes>
        <footnote id="F1">Estimate of LNC common Stock received in the merger of Jefferson-Pilot Corporation into a subsidiary of Lincoln National Corporation (the &quot;Merger&quot;) in exchange for Jefferson-Pilot common stock pursuant to a cash/stock election based on a preliminary proration factor.</footnote>
        <footnote id="F2">Received in the Merger in exchange for an employee stock option to acquire 7,593 shares of Jefferson-Pilot Corporation common stock for $25.72 per share.</footnote>
        <footnote id="F3">Received in the Merger in exchange for an employee stock option to acquire 7,593 shares of Jefferson-Pilot Corporation common stock for $36.00 per share.</footnote>
        <footnote id="F4">Received in the Merger in exchange for an employee stock option to acquire 7,500 shares of Jefferson-Pilot Corporation common stock for $46.17 per share.</footnote>
        <footnote id="F5">Received in the Merger in exchange for an employee stock option to acquire 7,500 shares of Jefferson-Pilot Corporation common stock for $35.96 per share.</footnote>
        <footnote id="F6">Received in the Merger in exchange for an employee stock option to acquire 7,500 shares of Jefferson-Pilot Corporation common stock for $46.55 per share.</footnote>
        <footnote id="F7">Received in the Merger in exchange for an employee stock option to acquire 7,500 shares of Jefferson-Pilot Corporation common stock for $47.79 per share.</footnote>
        <footnote id="F8">Received in the Merger in exchange for an employee stock option to acquire 7,500 shares of Jefferson-Pilot Corporation common stock for $37.71 per share.</footnote>
        <footnote id="F9">Received in the Merger in exchange for an employee stock option to acquire 7,500 shares of Jefferson-Pilot Corporation common stock for $52.98 per share.</footnote>
        <footnote id="F10">Received in the Merger in exchange for an employee stock option to acquire 7,500 shares of Jefferson-Pilot Corporation common stock for $49.87 per share.</footnote>
        <footnote id="F11">The option vests in three equal annual installments beginning February 13, 2007.</footnote>
        <footnote id="F12">Received in the Merger in exchange for an employee stock option to acquire 7,500 shares of Jefferson-Pilot Corporation common stock for $58.46 per share.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Charles A. Brawley, III, Attorney-in-Fact</signatureName>
        <signatureDate>2006-04-05</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----