<PAGE>
September 8, 2000
Exhibit 9
VIA EDGAR
---------
Securities and Exchange Commission
Division of Investment Management
Office of Insurance Products
450 Fifth Street, N.W.
Washington, DC 20549
Re: Lincoln New York Separate Account N for Variable Annuities
File Nos. 333-37982; 811-09763
Opinion and Consent of Counsel
Ladies and Gentlemen:
I have recently made such examination of law and have examined such records
and documents as I have deemed necessary to render the opinion expressed below.
I am of the opinion that upon acceptance by Lincoln New York Separate
Account N for Variable Annuities (the "Account"), a segregated account of
Lincoln Life & Annuity Company of New York ("LNY"), of contributions from a
person pursuant to an annuity contract issued in accordance with the prospectus
contained in this amended Registration Statement on Form N-4, and upon
compliance with applicable law, such person will have a legally issued interest
in his or her individual account with the Account, and the securities issued
will represent binding obligations of LNY.
I consent to the filing of this Opinion as an exhibit to the Account's
Pre-Effective Amendment No. 1 to the Registration Statement on Form N-4.
Very truly yours,
/s/ Robert O. Sheppard
----------------------
Robert O. Sheppard
ROS/jlk
