We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in Post-Effective Amendment No. 66 to the 1933 Act Registration Statement (Form N-4 No. 333-40937) and Amendment No. 542 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) ​, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) ​, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the interests in a separate account under individual flexible payment deferred variable annuity contracts.

We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in Post-Effective Amendment No. 66 to the 1933 Act Registration Statement (Form N-4 No. 333-40937)36304) and Amendment No. 542502 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) ​, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) ​, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the interests in a separate account under individual flexible payment deferred variable annuity contracts.

We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in Post-Effective Amendment No. 66 to the 1933 Act Registration Statement (Form N-4 No. 333-40937)61554) and Amendment No. 542501 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) ​, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) ​, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the interests in a separate account under individual flexible payment deferred variable annuity contracts.

We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in Post-Effective Amendment No. 6667 to the 1933 Act Registration Statement (Form N-4 No. 333-40937)61554) and Amendment No. 542526 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) ​, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) ​, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the interests in a separate account under individual flexible payment deferred variable annuity contracts.

We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in Post-Effective Amendment No. 6668 to the 1933 Act Registration Statement (Form N-4 No. 333-40937)61554) and Amendment No. 542544 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) ​, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) ​, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the interests in a separate account under individual flexible payment deferred variable annuity contracts.

We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in Post-Effective Amendment No. 6674 to the 1933 Act Registration Statement (Form N-4 No. 333-40937)36316) and Amendment No. 542543 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) ​, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) ​, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the interests in a separate account under individual flexible payment deferred variable annuity contracts.

We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in Post-Effective Amendment No. 6665 to the 1933 Act Registration Statement (Form N-4 No. 333-40937) and Amendment No. 542524 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) ​, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) ​, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the interests in a separate account under individual flexible payment deferred variable annuity contracts.

We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in Post-Effective Amendment No. 6641 to the 1933 Act Registration Statement (Form N-4 No. 333-40937)138190) and Amendment No. 542541 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) ​, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) ​, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the interests in a separate account under individual flexible payment deferred variable annuity contracts.

We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in Post-Effective Amendment No. 6667 to the 1933 Act Registration Statement (Form N-4 No. 333-40937)36304) and Amendment No. 542527 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) ​, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) ​, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the interests in a separate account under individual flexible payment deferred variable annuity contracts.

We consent to the reference to our firm under the caption “Independent Registered Public Accounting Firm” in Post-Effective Amendment No. 6616 to the 1933 Act Registration Statement (Form N-4 No. 333-40937)181612) and Amendment No. 542531 to the 1940 Act Registration Statement (Form N-4 No. 811-08517), and to the use therein of our reports dated (a) ​, with respect to the consolidated financial statements of The Lincoln National Life Insurance Company and (b) ​, with respect to the financial statements of Lincoln Life Variable Annuity Account N for the interests in a separate account under individual flexible payment deferred variable annuity contracts.