Lincoln County is a county located in the U.S. state of Wisconsin. As of the 2020 census, the population was 28,415. Its county seat is Merrill. The county was created in 1875 and named after President Abraham Lincoln.

Merrill is a city in and the county seat of Lincoln County, Wisconsin, United States. It is located to the south of and adjacent to the Town of Merrill. The population was 9,347, according to the 2020 census. Merrill is part of the United States Census Bureau's Merrill MSA, which includes all of Lincoln County. Together with the Wausau MSA, which includes all of Marathon County, it forms the Wausau-Merrill CSA.