Lincoln County is the third largest of Nevada's seventeen counties, covering 10,634 square miles. Named for President Abraham Lincoln, the Nevada legislature established the county in 1867. It originally embraced a much larger southeastern portion of the state, including all of Clark County, which was detached from Lincoln in 1909.

Lincoln County includes the communities of Pioche (the county seat), Panaca, Caliente, Alamo, Rachel, and Ursine. U.S. Highway 93 traverses the region in a north-south direction, and for about 120 miles it is designated as a "scenic highway." The county is also served by the railroad between Salt Lake City and Las Vegas.

The northern half of Lincoln County lies within the high desert zone, where sagebrush, juniper, and pinyon pine trees flourish. This has traditionally been an attractive habitat for livestock grazing. The southern portion, lower in altitude, blends into the Mohave Desert and is more barren. Five of Nevada's twenty-three state parks—Beaver Dam, Cathedral Gorge, Echo Canyon, Kershaw-Ryan, and Spring Valley—are located within Lincoln County. The Key Pittman Wildlife Management Area lies in the central part of the county in the Pahranagat Valley.

The 2000 official federal census reported 3,775 residents in Lincoln County. The Nevada state demographer estimated 3,822 in 2004.