Lincoln is an unincorporated community in northern Sussex County, Delaware, United States. It is part of the Salisbury, Maryland-Delaware Metropolitan Statistical Area. The planner who originally laid out the town planned for it to become the county seat. Lincoln lies on U.S. Route 113 between Ellendale and Milford. The town was never incorporated, but streets were laid out and several businesses and residences came, surrounding the current Delmarva Central Railroad line.