Lincoln National (LNC) S-8 Registration of securities for employees

Exhibit 23.1

Consent on Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form S-8) of Lincoln National Corporation pertaining to the Jefferson-Pilot Corporation Teamshare Plan and Jefferson-Pilot Corporation Non-Employee Directors Stock Option Plan of our reports dated February 24, 2006, with respect to the consolidated financial statements and schedules of Lincoln National Corporation, Lincoln National Corporation management's assessment of the effectiveness of internal control over financial reporting, and the effectiveness of internal control over financial reporting of Lincoln National Corporation included in its Annual Report (Form 10-K) for the year ended December 31, 2005, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP 

Philadelphia, PA

March 30, 2006