Incorporated towns 

Depot Bay
Lincoln City*
Newport
Siletz 
Toledo
Waldport
Yachats 

*Lincoln City incorporated the towns of Cutler City, Delake, Nelscott, Ocean Lake, Roads End, Taft, and Wecoma Beach
Unincorporated Towns in Lincoln County
Agate Beach
Bay View
Beverly Beach
Burnt Woods
Chitwood
Eddyville
Elk City
Fisher
Gleneden Beach
Harlan
Kernville
Lincoln Beach
Little Albany
Logsden
Nashville
Neotsu
Newport Heights
Nortons
Otis
Otis Junction
Otter Rock
Rose Lodge
San Marine
Seal Rock 
South Beach
Tidewater
Yaquina