Lincoln is a town in Grafton County, New Hampshire, United States. It is the second-largest town by area in New Hampshire. The population was 1,631 at the 2020 census. The town is home to the New Hampshire Highland Games and to a portion of Franconia Notch State Park. Set in the White Mountains, large portions of the town are within the White Mountain National Forest. The Appalachian Trail crosses the western and northeastern parts of the town. Lincoln is the location of Loon Mountain Ski Resort and associated recreation-centered development.

Grafton County is a county in the U.S. state of New Hampshire. As of the 2020 census, the population was 91,118. Its county seat is the town of Haverhill. In 1972, the county courthouse and other offices were moved from Woodsville, a larger village within the town of Haverhill, to North Haverhill.