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Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in
Registration Statement Nos. 333-248506, 333-249352, and 333-283768 on Form S-3
and 333-188240, 333-203806, 333-211213, 333-239453 and 333-277159 on Form S-8
of our reports dated March 2, 2026, relating to the consolidated financial
statements and financial statement schedule of Lincoln Educational Services
Corporation and subsidiaries, and the effectiveness Lincoln Educational
Services Corporation and subsidiaries internal control over financial reporting
appearing in this Annual Report on Form 10-K of Lincoln Educational Services
Corporation for the year ended December 31, 2025.
/s/ Deloitte & Touche LLP
Morristown, New Jersey
March 2, 2026