Lincoln Motor Company, or simply Lincoln, is the luxury vehicle division of American automobile manufacturer Ford Motor Company. Marketed among the top luxury vehicle brands in the United States Lincoln is positioned closely against its General Motors counterpart Cadillac. However, beginning with the 2021 model year, they only offer SUV and crossover vehicles.

A luxury car is a car that provides above-average to high-end levels of comfort, features, and equipment. Often more expensive materials and surface finishes are used, and buyers expect better build quality. The usually higher pricing and more upscale appearance is often associated with higher social status of the users, compared to low and mid-market segment cars.