<PAGE> 1
Exhibit 23
Consent of Ernst & Young LLP, Independent Auditors
We consent to the incorporation by reference in the Registration Statement (Form
S-8 No. 33-52667) pertaining to the Lincoln National Corporation Employees'
Savings and Profit-Sharing Plan of our report dated June 14, 2000 with respect
to the financial statements of the Lincoln National Corporation Employees'
Savings and Profit-Sharing Plan included in this Annual Report (Form 11-K) for
the year ended December 31, 1999.
Ernst & Young LLP
Philadelphia, Pennsylvania
June 20, 2000
