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Lincoln is a village in Alcona County in the U.S. state of Michigan. The population was 364 at the 2000 census. The village is situated on the boundary between Gustin Township on the south and Hawes Township on the north and is approximately evenly divided between them. The village is at the eastern corners of these townships and some development extends into the adjacent Harrisville Township and Haynes Township, although land from neither township is within the village's corporate boundaries.
As of the census of 2000, there were 364 people, 179 households, and 102 families residing in the village. The population density was 474.8 per square mile (182.5/km²). There were 246 housing units at an average density of 320.9 per square mile (123.4/km²). The racial makeup of the village was 98.63% White, 0.27% African American, 0.27% Native American, and 0.82% from two or more races.
There were 179 households out of which 22.9% had children under the age of 18 living with them, 43.6% were married couples living together, 8.9% had a female householder with no husband present, and 42.5% were non-families. 39.7% of all households were made up of individuals and 25.1% had someone living alone who was 65 years of age or older. The average household size was 2.03 and the average family size was 2.63.