Lincoln, Nebraska, the state capital, second largest city in Nebraska, and seat of Lancaster County. It is in the southeastern part of the state, some 50 miles (80 km) southwest of Omaha. Lincoln's economy is based heavily on state government, the state university, insurance, manufacturing, and trade. More than 25 insurance companies have their home offices there. Several airlines and railways and one Interstate highway (I-80) serve the city.

The state capitol, completed in 1932, is a striking building with a central tower 400 feet (122 m) high. Lincoln is the seat of the University of Nebraska, Nebraska Wesleyan University, and Union College. Other prominent places include the University of Nebraska State Museum; the Museum of Nebraska History; the National Museum of Roller Skating; Sheldon Memorial Art Gallery and Sculpture Garden; and Mueller Planetarium. The Nebraska State Fair is held in Lincoln each September.

Lincoln was founded in 1864 as Lancaster. The name was changed to Lincoln in 1867, when the town became the state capital. It was incorporated as a city in 1869.

Population: 225,581.