LINCOLN LIFE VARIBALE ANNUITY ACCOUNT Q
N-30B-2, 2000-03-16
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                   THE LINCOLN NATIONAL LIFE INSURANCE COMPANY
                             1300 S. Clinton Street
                              Fort Wayne, IN 46802


Direct Dial:  (219) 455-4750
Facsimile:   (219) 455-5135

March 16, 2000

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Re:      Lincoln National Variable Annuity Account Q
         File Nos. 811-08569; 333-43373

Commissioners:

     As  required  by Rule 30d-2 under the  Investment  Company Act of 1940,  as
amended, (the "Act"), Lincoln National Variable Annuity Account Q ("Account Q"),
a unit  investment  trust,  registered  under the Act, on or about  February 29,
2000, mailed to its contract owners a report containing financial statements and
other  applicable  information  required  by Rule 30d-1  under the Act ("annual
report")  for  each of the  management  investment  companies  (the "Underlying
Funds") issuing securities held by Account Q. This filing constitutes the filing
of those reports as required by Rule 30b2-1 under the Act.

Pursuant to Rule 30b2-1 under the Act, the Underlying Funds have filed their
annual reports with the Securities and Exchange Commission via EDGAR.
The filings are incorporated herein by reference.

Please do not hesitate to call me at the above-listed number with any questions.

Sincerely,

/s/ Janet L. Lindenberg

Janet L. Lindenberg
Senior Paralegal




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