**Exhibit 23****Consent of Independent Registered Public Accounting Firm**We consent to the incorporation by reference in the following Registration Statements: 1. Form S-1 (No. 33-04711) pertaining to The Lincoln National Life Insurance CompanyAgents’ Savings and Profit-Sharing Plan;  2. Forms S-3 a. Nos. 333-132416, 333-132416-01, 333-132416-02, and 333-132416-03pertaining to the Lincoln National Corporation automatic shelf registration forcertain securities,  b. No. 333-131943 pertaining to The Lincoln National Life InsuranceCompany Agents’ Savings and Profit-Sharing Plan,  c. No. 333-124976 pertaining to the Lincoln National Corporation Amendedand Restated Incentive Compensation Plan,  d. No. 333-84728 pertaining to the i. Securities of Lincoln National Corporation,  ii. Trust Preferred Securities Lincoln National Capital VI,  iii. Trust Preferred Securities Lincoln National Capital VII,  iv. Trust Preferred Securities Lincoln National Capital VIII,  v. Trust Preferred Securities Lincoln NationalCapital IX, and  vi. Guarantees of Trust Preferred Securities ofLincoln National Capital VI, Lincoln National Capital VII, LincolnNational Capital VIII and Lincoln National Capital IX by LincolnNational Corporation e. No. 333-32667 pertaining to the Lincoln National Corporation 1997Incentive Compensation Plan,  f. No. 33-62315 pertaining to the Lincoln National Corporation 1986Stock Option Incentive Plan, and  g. No. 33-51415 pertaining to the Lincoln National Corporation ExecutiveDeferred Compensation Plan for Agents;  h. Form S-3, No. 333-133086 of Lincoln National Corporation pertainingto the Jefferson-Pilot Corporation Long Term Stock Incentive Plan 3. Form S-4, No. 333-130226 of Lincoln National Corporation pertaining to the proposedbusiness combination between Lincoln National Corporation and Jefferson-Pilot Corporation;  4. Forms S-8 a. No. 333-126452 pertaining to the Lincoln National CorporationExecutive Deferred Compensation Plan for Employees,  b. No. 333-126020 pertaining to the Lincoln National CorporationEmployees’ Savings and Profit-Sharing Plan,  c. No. 333-121069 pertaining to the Lincoln National CorporationDeferred Compensation Plan for Non-Employee Directors,  d. No. 033-58113 pertaining to the Lincoln National Corporation 1993Stock Plan for Non-Employee Directors,  e. No. 333-105344 pertaining to the Lincoln National Corporation 1993Stock Plan for Non-Employee Directors;  f. Form S-8, No. 333-133039 of Lincoln National Corporation pertainingto the Jefferson-Pilot Corporation Teamshare Plan and Jefferson-Pilot CorporationNon-Employee Directors Stock Option Plan  g. Form S-8, Nos. 2-36778, 2-56410, 33-30530, and 333-101091 pertainingto the Jefferson-Pilot Corporation Long Term Stock Incentive Plan and predecessorstock plans, and outstanding effective registration statements on Form S-16included in certain such S-8 filings;  h. Form S-8, No. 33-56369, pertaining to the JP Teamshare Plan andGuarantee Thrift Savings Plan and Trust;  i. Form S-8, Nos. 33-64137, 333-109090, and 333-127845 pertaining to theJefferson-Pilot Corporation Non-Employee Directors’ Stock Option Plan;of our reports dated March 10, 2006, with respect to the consolidated financial statements andschedules of Jefferson-Pilot Corporation, Jefferson-Pilot Corporation management’s assessment ofthe effectiveness of internal control over financial reporting, and the effectiveness of internalcontrol over financial reporting of Jefferson-Pilot Corporation, included in this Annual Report(Form 10-K) for the year ended December 31, 2005.Greensboro, North Carolina