Exhibit 10(b)

                               POWER OF ATTORNEY

We, the undersigned directors and/or officers of The Lincoln National Life
Insurance Company, hereby constitute and appoint Kelly D. Clevenger, Heather
Dzielak, Robert L. Grubka and Lawrence A. Samplatsky, individually, our true and
lawful attorneys-in-fact, with full power to each of them to sign for us, in our
names and in the capacities indicated below, any and all amendments to Registra-
tion Statements; including exhibits, or other documents filed on Forms S-6,
N-6, N-3, or N-4 or any successors or amendments to these Forms, filed with the
Securities and Exchange Commission, under the Securities Act of 1933, on behalf
of the Company in its own name or in the name of one of its Separate Accounts,
hereby ratifying and confirming our signatures as they may be signed by any of
our attorneys-in-fact to any such Registration Statement or amendment to said
Registration Statement as follows:

Variable Life Insurance Separate Accounts:
Lincoln Life Flexible Premium Variable Life Account D: 033-000417
Lincoln Life Flexible Premium Variable Life Account F: 033-014692; 333-040745
Lincoln Life Flexible Premium Variable Life Account G: 033-22740
Lincoln Life Flexible Premium Variable Life Account J: 033-076434
Lincoln Life Flexible Premium Variable Life Account K: 033-76432
Lincoln Life Flexible Premium Variable Life Account M: 333-042479; 333-054338;
 333-084370; 333-084360; 333-111137; 333-111128; 333-118478; 333-118477;
 333-063940; 333-082663
Lincoln Life Flexible Premium Variable Life Account R: 333-033782; 333-090432;
333-115882; 333-125792; 333-125991; 333-043107
Lincoln Life Flexible Premium Variable Life Account S: 333-072875; 333-104719;
333-125790
Lincoln Life Flexible Premium Variable Life Account Y: 333-118482; 333-118481;
  333-115883; 333-081882; 333-081884; 333-090438

Variable Annuity Separate Accounts:
Lincoln National Variable Annuity Fund A: 002-026342; 002-025618
Lincoln National Variable Annuity Account C: 033-025990; 333-050817; 333-068842;
  333-112927
Lincoln National Variable Annuity Account E: 033-026032
Lincoln National Variable Annuity Account H: 033-027783; 333-018419; 333-035780;
  333-035784; 333-061592; 333-063505; 333-135219
Lincoln National Variable Annuity Account L: 333-004999
Lincoln Life Variable Annuity Account N: 333-040937; 333-036316; 333-036304;
  333-061554; 333-119165; 333-135039
Lincoln Life Variable Annuity Account Q: 333-043373
Lincoln Life Variable Annuity Account T: 333-032402; 333-073532
Lincoln Life Variable Annuity Account W: 333-052572; 333-052568; 333-064208

The execution of this document by the undersigned hereby revokes any and all
Powers of Attorney previously executed by said individual for this specific
purpose.

Signature                                   Title

/s/ Dennis Glass
______________________________              President and Director
Dennis Glass                                (Principal Executive Officer)

/s/ Frederick J. Crawford
______________________________              Chief Financial Officer and Director
Frederick J. Crawford                       (Principal Financial Officer)

/s/ Mark E. Konen                           Senior Vice President and Director
_____________________________
Mark E. Konen

/s/ Barbara S. Kowalczyk
______________________________              Director
Barbara S. Kowalczyk

/s/ See Yeng Quek
______________________________              Senior Vice President and Director
See Yeng Quek

/s/ Westley V. Thompson
______________________________              Senior Vice President and Director
Westley V. Thompson

For Dennis Glass:

State of  Pennsylvanie     )
                           ) SS
County of Philadelphia     )

Sworn and subscribed before me this 2nd day of August, 2006.

/s/ Maureen A. Cullen
-----------------------------------
Notary Public
My Commission Expires: 9/13/08

For Frederick J. Crawford:

State of  Pennsylvania     )
                           ) SS
County of Philadelphia     )

Sworn and subscribed before me this 2nd day of August, 2006.

/s/ Maureen A. Cullen
-----------------------------------
Notary Public
My Commission Expires: 9/13/08

For Mark E. Konen:

State of  NC               )
                           ) SS
County of Guildord         )

Sworn and subscribed before me this 2nd day of August, 2006.

/s/ Debbie B. Marlow
-----------------------------------
Notary Public
My Commission Expires: 6-15-07

For Barbara S. Kowalczyk:

State of  Pennsylvania     )
                           ) SS
County of Philadelphia     )

Sworn and subscribed before me this 3rd day of August, 2006.

/s/ Maureen A. Cullen
-----------------------------------
Notary Public
My Commission Expires: 9/13/08

For See Yeng Quek:

State of  PA               )
                           ) SS
County of Philadelphia     )

Sworn and subscribed before me this 17th day of August, 2006.

/s/ Joann Murphy
-----------------------------------
Notary Public
My Commission Expires: October 31, 2009

For Westley V. Thompson:
-----------------------

State of Connecticut   )
                       ) SS
County of Hartford     )

Sworn and subscribed before me this 22nd day of August, 2006.

/s/ Barbara A. Tofield
------------------------------------
Notary Public
My Commission Expires: 2/28/2008 

Basic Info X:

Name:
Type:
Date: Aug. 25, 2006
Company: LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT H
State: Indiana

Other info: