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Exhibit 10
Consent of Ernst & Young LLP, Independent Auditors
We consent to the reference to our firm under the caption "Independent auditors"
in the Pre-Effective Amendment No. 1 to the Registration Statement (Form N-4
No. 333-36316) and the related Statement of Additional Information appearing
therein and pertaining to Lincoln Life Variable Annuity Account N, 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 Life Variable Annuity Account N.
/s/ Ernst & Young LLP
Fort Wayne, Indiana
July 17, 2000
