Lincoln County is a county located in the U.S. state of Mississippi. As of the 2020 census, the population was 34,907. Its county seat is Brookhaven. The county was created by the legislature on April 7, 1870, during the Reconstruction Era. It was formed from portions of Lawrence, Pike, Franklin, Copiah, and Amite counties. It was named for Abraham Lincoln, the 16th President of the United States.