Lincoln is a small unincorporated community in northern Sussex County, Delaware, United States. It is part of the Salisbury, Maryland-Delaware Metropolitan Statistical Area. The planner that 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. Lincoln is the headquarters of the Delaware Coast Line Railroad.Recently there has been a push to incorporate Lincoln, primarily for two reasons. First, the city of Milford is quickly growing towards Lincoln and could eventually envelope the town.