-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 H4xSVlWMyzTzl+/Kf8WeCivrQcqeQ643QrieSx2PnzYCihfsR74BQ7UW3Jdw3vqN
 JpK8a+awnGVU+x5s1/P6kQ==

<SEC-DOCUMENT>0000059558-01-000064.txt : 20010410
<SEC-HEADER>0000059558-01-000064.hdr.sgml : 20010410
ACCESSION NUMBER:		0000059558-01-000064
CONFORMED SUBMISSION TYPE:	11-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20001231
FILED AS OF DATE:		20010403

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINCOLN NATIONAL CORP
		CENTRAL INDEX KEY:			0000059558
		STANDARD INDUSTRIAL CLASSIFICATION:	LIFE INSURANCE [6311]
		IRS NUMBER:				351140070
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		11-K
		SEC ACT:		
		SEC FILE NUMBER:	001-06028
		FILM NUMBER:		1592681

	BUSINESS ADDRESS:	
		STREET 1:		200 E BERRY ST
		STREET 2:		PO BOX 1110
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802
		BUSINESS PHONE:		2194552000

	MAIL ADDRESS:	
		STREET 1:		200 EAST BERRY STREET
		CITY:			FORT WAYNE
		STATE:			IN
		ZIP:			46802-2706
</SEC-HEADER>
<DOCUMENT>
<TYPE>11-K
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>SECTION 15(D) DEFERRED COMP PLAN FOR EMPLOYEES
<TEXT>




March 29, 2001

Centre Square West
1500 Market Street, Suite 3900
Philadelphia, PA 19102
(215) 448-1409
(215) 448-3215 (facsimile)

Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, DC 20549

RE:  Registration No. 033-51721
     Lincoln National Corporation Executive Deferred Compensation Plan
     for Employees
     Form 11-K Annual Report

Ladies and Gentlemen:

     On  behalf  of  the  Lincoln  National   Corporation   Executive   Deferred
Compensation  Plan for  Employees  (the "Plan") and pursuant to Section 15(d) of
the Securities Exchange Act of 1934, we hereby file on the EDGAR system our Form
11-K for the Plan.  This Form is for the Plan's  fiscal year ended  December 31,
2001.

     If you have any  questions  or  comments,  please call me at the  telephone
number listed above.

Sincerely,

/s/Dennis L. Schoff, Esq.

Dennis L. Schoff, Esq.
Associate General Counsel
Enclosure


===============================================================================
                        SECURTIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                    FORM 11-K

                                  ANNUAL REPORT

        Pursuant to Section 15(d) of the Securities Exchange Act of 1934

                   For the fiscal year ended December 31, 2000

                     LINCOLN NATIONAL CORPORATION EXECUTIVE
                           DEFERRED COMPENSATION PLAN
                                  FOR EMPLOYEES
                            (Full title of the Plan)

                     [Current Registration Number 33-51721]

                          Lincoln National Corporation
                               Centre Square West
                         1500 Market Street, Suite 3900
                             Philadelphia, PA 19102

                 (Name of Issuer and principal executive office)


===============================================================================
                              REQUIRED INFORMATION

     Because the Lincoln National  Corporation  Executive Deferred  Compensation
Plan for Employees (formerly known as the Lincoln National Corporation Executive
Savings and  Profit-Sharing  Plan for  Employees)  is an unfunded  plan, no plan
financial  statements or schedules  are  maintained.  Accordingly,  no financial
statements or schedules are filed with this Annual Report.

                                    SIGNATURE

     THE PLAN.  Pursuant to the  requirements of the Securities  Exchange Act of
1934,  the  Administrator  of the Plan had duly causes this annual  report to be
signed on its behalf by the undersigned hereunto duly authorized.

     March 28,  2001                            /s/George  E.  Davis___
                                                  George E.  Davis,
                                                Administrator
                                                LINCOLN NATIONAL CORPORATION
                                                EXECUTIVE DEFERRED COMPENATION
                                                PLAN FOR EMPLOYEES


===============================================================================

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
