<TABLE> <S> <C>
<ARTICLE> 7
<LEGEND>
LINCOLN NATIONAL CORPORATION AND SUBSIDIARIES
EXHIBIT 27 - FINANCIAL DATA SCHEDULE
This schedule contains summary financial information extracted from the
condensed consolidated financial statements of Lincoln National
Corporation and is qualified in its entirety by reference to such
condensed consolidated financial statements.
</LEGEND>
<CIK> 0000059558
<NAME> Lincoln National Corporation
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> Dec-31-2000
<PERIOD-START> Jan-01-2000
<PERIOD-END> Sep-30-2000
<DEBT-HELD-FOR-SALE> 27,264,230,000
<DEBT-CARRYING-VALUE> 0
<DEBT-MARKET-VALUE> 0
<EQUITIES> 570,166,000
<MORTGAGE> 4,767,266,000
<REAL-ESTATE> 297,562,000
<TOTAL-INVEST> 35,305,375,000
<CASH> 1,435,877,000
<RECOVER-REINSURE> 3,774,685,000
<DEFERRED-ACQUISITION> 3,048,022,000
<TOTAL-ASSETS> 103,243,080,000
<POLICY-LOSSES> 21,274,947,000
<UNEARNED-PREMIUMS> 0
<POLICY-OTHER> 0
<POLICY-HOLDER-FUNDS> 18,708,160,000
<NOTES-PAYABLE> 1,787,513,000
0
868,000
<COMMON> 989,619,000
<OTHER-SE> 3,548,130,000
<TOTAL-LIABILITY-AND-EQUITY> 103,243,080,000
2,571,920,000
<INVESTMENT-INCOME> 2,074,986,000
<INVESTMENT-GAINS> (28,324,000)
<OTHER-INCOME> 459,403,000
<BENEFITS> 2,636,443,000
<UNDERWRITING-AMORTIZATION> 98,925,000
<UNDERWRITING-OTHER> 1,588,516,000
<INCOME-PRETAX> 647,981,000
<INCOME-TAX> 175,530,000
<INCOME-CONTINUING> 472,451,000
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 472,451,000
<EPS-BASIC> 2.47
<EPS-DILUTED> 2.42
<RESERVE-OPEN> 0
<PROVISION-CURRENT> 0
<PROVISION-PRIOR> 0
<PAYMENTS-CURRENT> 0
<PAYMENTS-PRIOR> 0
<RESERVE-CLOSE> 0
<CUMULATIVE-DEFICIENCY> 0
</TABLE>