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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 4AmeGuw+ThCVCF+jBh8UbQ==

<SEC-DOCUMENT>0000059558-07-000076.txt : 20070503
<SEC-HEADER>0000059558-07-000076.hdr.sgml : 20070503
<ACCEPTANCE-DATETIME>20070503150228
ACCESSION NUMBER:		0000059558-07-000076
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070501
FILED AS OF DATE:		20070503
DATE AS OF CHANGE:		20070503

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:			PAYNE WILLIAM PORTER
		CENTRAL INDEX KEY:			0001180449
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06028
		FILM NUMBER:		07815068

	BUSINESS ADDRESS:	
		STREET 1:		GLEACHER PARTNERS LLC
		STREET 2:		3455 PEACTREE ROAD NE SUITE 975
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30326
		BUSINESS PHONE:		404-262-3900

	MAIL ADDRESS:	
		STREET 1:		GLEACHER PARTNERS, LLC
		STREET 2:		3050 PEACHTREE RD., N.W., STE. 475
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30305
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2007-05-01</periodOfReport>

    <dateOfOriginalSubmission>2007-04-03</dateOfOriginalSubmission>

    <issuer>
        <issuerCik>0000059558</issuerCik>
        <issuerName>LINCOLN NATIONAL CORP</issuerName>
        <issuerTradingSymbol>LNC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001180449</rptOwnerCik>
            <rptOwnerName>PAYNE WILLIAM PORTER</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>CENTRE SQUARE-WEST TOWER</rptOwnerStreet1>
            <rptOwnerStreet2>1500 MARKET ST., SUITE 3900</rptOwnerStreet2>
            <rptOwnerCity>PHILADELPHIA</rptOwnerCity>
            <rptOwnerState>PA</rptOwnerState>
            <rptOwnerZipCode>19102</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2007-03-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>317.16</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>67.79</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>21736.47</value>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Quarterly payment of board retainer and fees in shares of phantom stock accrued under the Deferred Compensation Plan for Non-Employee Directors (the &quot;Plan&quot;), which are payable solely in shares of the Company's common stock at resignation or retirement.</footnote>
        <footnote id="F2">Amended to correct the balance of the Reporting Person's account under the Jefferson-Pilot Deferred Fee Plan, which was frozen on the effective date of the Company's merger with Jefferson-Pilot, and which is paid out in shares of the Company's common stock.</footnote>
        <footnote id="F3">Includes 51.68 shares acquired through dividend reinvestment since the reporting person's last report.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Karen F. Kanjian, Attorney-in-Fact</signatureName>
        <signatureDate>2007-05-03</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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