217

                          LINCOLN NATIONAL CORPORATION

         EXHIBIT 23 - CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS








CONSENT OF ERNST & YOUNG LLP, INDEPENDENT AUDITORS



We consent to the  incorporation by reference in the Registration  Statements on
Forms S-3 and S-8  (Securities  and  Exchange  Commission  Registration  Numbers
33-51415, 33-51721, 33-58113, 33-52667, 33-04711, 33-13445, 33-62315, 333-04133,
333-32667 and  333-49201)  of Lincoln  National  Corporation  and in the related
Prospectuses  of  our  report  dated  February  1,  1999,  with  respect  to the
consolidated  financial statements and schedules of Lincoln National Corporation
included in this Annual Report (Form 10-K) for the year ended December 31, 1998.




/s/ ERNST & YOUNG LLP



Fort Wayne, Indiana
March 9, 1999