LINCOLN NATIONAL CORP
13F-NT, 1999-05-10
LIFE INSURANCE
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                                 UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    Form 13F

                               Form 13F COVER PAGE


Report for the Calendar Year or Quarter Ended:  March 31, 1999

Check here if Amendment [       ];  Amendment Number:                
This Amendment (Check only one):     [        ]  is a restatement.
                                     [        ]  adds new holdings entries.

Institutional Investment Manager Filing This Report:

Name:             Lincoln National Corporation
Address:          200 East Berry Street
                  Fort Wayne, IN  46802

Form 13F File Number:      28 - 625

The institutional  investment  manager filing this report and the person by whom
it is signed hereby  represent  that the person signing the report is authorized
to  submit  it,  that all  information  contained  herein is true,  correct  and
complete,  and  that it is  understood  that  all  required  items,  statements,
schedules, lists, and tables, are considered integral parts of this form.

Person Signing this Report on Behalf of Reporting Manager:

Name:             H. Thomas McMeekin                                     
Title:            Executive Vice President

Phone:            (215) 255-8941


Signature, Place, and Date of Signing:

/s/ H. Thomas McMeekin     Philadelphia, PA      May 7, 1999
Executive Vice President


Report Type (Check only one):

[   ] 13F HOLDINGS REPORT. (Check here if all holdings of  this reporting
                            manager are reported in this report.)

[ X ] 13F NOTICE.  (Check here if no holdings reported are in this report, and
                    all holdings are reported by other reporting manager(s).)

[   ] 13F COMBINATION REPORT. (Check here if a portion of the holdings for this
                               reporting manager are reported in this report
                               and a portion are reported by other reporting
                               manager(s).)


List of Other Managers Reporting for this Manager:
 

         Form 13F File Number               Name

         28-53                     Delaware Management Company, Inc.
         28-7360                   First Fiduciary Investment Counsel
         28-71097                  Lynch & Mayer, Inc.
         28-92                     Putnam Investment Management, Inc.
         28-929                    Vantage Global Advisors, Inc.
         28-636                    The Lincoln National Life Insurance Company


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