Exhibit 10
Consent of Ernst & Young LLP, Independent Auditors
We consent to the reference to our firm under the caption "Independent Auditors"
in the Registration Statement (Form N-4 No. 33-25990) and related Statement of
Additional Information pertaining to the Lincoln National Variable Annuity
Account C for the registration of securities of unit investment trusts and to
the use therein of our reports (a) dated February 8, 1995, except for Note 11,
as to which the date is February 13, 1995, with respect to the consolidated
financial statements of The Lincoln National Life Insurance Company included
therein and (b) dated March 10, 1995 with respect to the financial statements of
Lincoln National Variable Annuity Account C included therein.
/s/ Ernst & Young LLP
Fort Wayne, Indiana
April 24, 1995