<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>ex23.txt
<DESCRIPTION>CONSENT OF ERNST & YOUNG LLP
<TEXT>

<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

</TEXT>
</DOCUMENT>
