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[LINCOLN LOGO]
1300 South Clinton St.
Ft. Wayne, IN 46802
Writer's Direct Dial: 219/455-3917
Telefax Number: 219/455-5135
June 2, 2000
VIA EDGAR
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The Lincoln National Life Insurance Company
1300 South Clinton Street
P.O. Box 1110
Fort Wayne, IN 46801
Re: Lincoln Life Variable Annuity Account T
(SEI Variable Annuity)
(File Nos. 811-09855; 333-32402)
Ladies and Gentlemen:
I have 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 Life Variable Annuity
Account T ("the Account"), a segregated account of The Lincoln National Life
Insurance Company ("Lincoln Life"), of contributions from a person pursuant to
an annuity contract issued in accordance with the prospectus contained in the
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 Lincoln Life.
I consent to the filing of this Opinion as an exhibit to the Account's Pre-
Effective Registration Statement on Form N-4.
Sincerely,
/s/ Mary Jo Ardington
Mary Jo Ardington
Counsel
