LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES, N-4/A, EX-99.10, 2000-09-08

LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES
N-4/A, EX-99.10, 2000-09-08

Previous: LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES, N-4/A, EX-99.9, 2000-09-08

Next: LINCOLN NEW YORK ACCOUNT N FOR VARIABLE ANNUITIES, N-4/A, EX-99.13, 2000-09-08



<PAGE>

                                                                      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.
333-37982) and the related Statement of Additional Information appearing therein
and pertaining to Lincoln New York Account N for Variable Annuities, and to the
use therein of our report dated March 10, 2000, with respect to the
statutory-basis financial statements of Lincoln Life & Annuity Company of New
York.



Fort Wayne, Indiana
September 1, 2000

                                              /s/ Ernst & Young LLP