SECTION 16 POWER OF ATTORNEY



Know all by these presents, that the undersigned hereby constitutes and appoints

each of Charles A. Brawley, III, Karen K. Kanjian and C. Suzanne Womack, signing

singly, the undersigned's true and lawful attorneys-in-fact to:



(1) execute for and on behalf of the undersigned, in the undersigned's capacity

as a director and/or officer of Lincoln National Corporation (the "Company"),

Forms 3, 4, and 5 in accordance with Section 16(a) of the Securities Exchange

Act of 1934 and the rules thereunder;



(2) do and perform any and all acts for and on behalf of the undersigned which

may be necessary or desirable to complete and execute any such Form 3, 4, or 5

and timely file such form with the United States Securities and Exchange

Commission and any stock exchange or similar authority; and



(3) take any other action of any type whatsoever in connection with the forgoing

which, in the opinion of such attorneys-in-fact, may be of benefit to, in the

best interest of, or legally required by, the undersigned, it being understood

that the documents executed by such attorneys-in-fact on behalf of the

undersigned pursuant to this Power of Attorney shall be in such form and shall

contain such terms and conditions as such attorneys-in-fact may approve in such attorneys-in-fact's discretion.



The undersigned hereby grants to such attorneys-in-fact full power and authority

to do and perform any and every act and thing whatsoever requisite, necessary,

or proper to be done in the exercise of any of the rights and powers herein

granted, as fully to all intents and purposes as the undersigned might or could

do if personally present, with full power of substitution or revocation, hereby

ratifying and confirming all that such attorneys-in-fact, or such

attorneys-in-fact's substitute or substitutes, shall lawfully do or cause to be

done by virtue of this power of attorney and the rights and powers herein granted.

The undersigned acknowledges that the attorneys-in-fact, in serving in such capacity

at the request of the undersigned, is not assuming, nor is the Company assuming,

any of the undersigned's responsibilities to comply with Section 16 of the Securities Exchange Act of 1934.



This power of attorney shall remain in full force and effect until the undersigned

is no longer required to file Forms 3, 4, and 5 with respect to the undersigned's

holdings of and transactions in securities issued by the Company, unless earlier

revoked by the undersigned in a signed writing delivered to the attorneys-in-fact.



IN WITNESS WHEREOF, the undersigned has caused this power of attorney to be executed

as of this 23rd day of January, 2007.







/s/ Douglas N. Miller

Signature



Douglas N. Miller

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