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Exhibit 10(a)
Consent of Ernst & Young LLP, Independent Auditors
We consent to the reference to our firm under the caption "Independent auditors"
in the Post-Effective Amendment No. 7 to the Registration Statement (Form N-4
No. 333-5827), which is incorporated by reference into Post-Effective Amendment
No. 8, and the related Statement of Additional Information appearing therein and
pertaining to Lincoln National Variable Annuity Account L, and to the use
therein of our reports dated (a) January 31, 2000, with respect to the
statutory-basis financial statements of The Lincoln National Life Insurance
Company, and (b) March 24, 2000, with respect to the financial statements of
Lincoln National Variable Annuity Account L.
Ernst & Young LLP
Fort Wayne, Indiana
August 2, 2000
