EXHIBIT 23
Consent of Independent Registered Public Accounting Firm
	We consent to the incorporation by reference in the Registration Statement (Form S-8 No. 33-04711) pertaining to The Lincoln National Life Insurance Company Agents’ Savings and Profit-Sharing Plan of our report dated March 24, 2006, with respect to the financial statements and schedule of The Lincoln National Life Insurance Company Agents’ Savings and Profit-Sharing Plan included in this Annual Report (Form 11-K) for the year ended December 31, 2005.
	/s/ Ernst & Young LLP
	Philadelphia, Pennsylvania
	March 27, 2006