LINCOLN LIFE VARIABLE ANNUITY ACCOUNT T
N-8A, 2000-03-14
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                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                   FORM N-8A

                          NOTIFICATION OF REGISTRATION
                     FILED PURSUANT TO SECTION 8(a) OF THE
                         INVESTMENT COMPANY ACT OF 1940

     The undersigned investment company hereby notifies the Securities and
Exchange Commission that it registers under and pursuant to the provisions of
Section 8(a) of the Investment Company Act of 1940 and in connection with such
notification of registration submits the following information:

          A.  Name:

                    LINCOLN LIFE VARIABLE ANNUITY ACCOUNT T

          B.  Address of Principal Business Office (No. & Street, City, State,
              Zip Code):

                    1300 S. Clinton Street
                    Fort Wayne, IN 46802

          C.  Telephone Number (including area code):

                    1-800-942-5500

          D.  Name and Address of Agent for Service of Process:

                    Elizabeth A. Frederick, Esq.
                    Lincoln National Life Insurance Company
                    1300 S. Clinton Street
                    Fort Wayne, IN 46802

               Copies to:

                    Gary D. Cohen, Esq.
                    Freedman, Levy, Kroll & Simonds
                    Washington Square, Suite 825
                    1050 Connecticut Avenue, N.W.
                    Washington, DC 20036

          E.  Check Appropriate Box:

              Registrant is filing a Registration Statement pursuant to Section
              8(b) of the Investment Company Act of 1940 concurrently with the
              filing of Form N-8A.

              Yes  x        No

          Pursuant to the requirements of the Investment Company Act of 1940,
the registrant has caused this notification of registration to be duly signed on
behalf of the registrant in the City of Fort Wayne and State of  Indiana on this
28th day of January, 2000.


                                    LINCOLN LIFE VARIABLE
                                          ANNUITY ACCOUNT T


                                    By: /s/ Stephen H. Lewis
                                       ------------------------
                                        Stephen H. Lewis
                                        Senior Vice President



Attest:

/s/ Kelly D. Clevenger
- -----------------------


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