<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer" xmlns:com="http://www.sec.gov/edgar/common" xmlns:feec="http://www.sec.gov/edgar/feecommon">
  <schemaVersion>X0102</schemaVersion>
  <headerData>
    <submissionType>24F-2NT/A</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <!--Field: Pseudo-Tag; ID: Name; Data: LINCOLN LIFE VARIABLE ANNUITY ACCOUNT LMB%2DK-->
          <cik>0000876438</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-4</investmentCompanyType>
    </filerInfo>
    <!--Field: Pseudo-Tag; ID: Is Late; Data: false-->
    <!--Field: Pseudo-Tag; ID: Fee Days; Data:-->
  </headerData>
  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>Lincoln Life Variable Annuity Account LMB-K</nameOfIssuer>
          <addressOfIssuer>
            <street1>1301 Harrison Street</street1>
            <city>Fort Wayne</city>
            <state>IN</state>
            <country>X1</country>
            <zipCode>46802</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportClass>
            <annualClassInfo>
              <className>New York Preferred Advisor</className>
              <classId>C000232905</classId>
            </annualClassInfo>
          </reportClass>
        </item2>
        <item3>
          <investmentCompActFileNo>811-06329</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-259953</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>12/31/2025</lastDayOfFiscalYear>
          <isThisFormBeingFiledLate>true</isThisFormBeingFiledLate>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>190404.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>251987.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>22199133.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>22451120.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(22260716.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.000138100</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item6>
          <interestDue>0.00</interestDue>
          <!--Field: Pseudo-Tag; ID: Fee Days; Data:-->
        </item6>
        <item7>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item7>
        <item8>
          <explanatoryNotes>This is an amended filing and was not filed late. No registration fees are due.</explanatoryNotes>
        </item8>
        <signature>
          <signature>/s/ Thomas Tynes</signature>
          <nameAndTitle>Thomas Tynes, Sr Director Gen Acctg - Sep Accounts, Protective Life Insurance Company</nameAndTitle>
          <signatureDate>05/11/2026</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
</edgarSubmission>
