The accident, which happened just after 6:00am, involved a blue Citroen C2 and a Volvo V40.
Road closures are in place between Nettleham Roundabout and Middle Rasen, along the A46.
It is just one of eight accidents due to icy road conditions on the county's roads this morning.
Other danger spots reported by the police have also include the A158 which runs through North Greetwell.
Inspector Gordon Richard, of Lincolnshire Police, said:
"Now we are entering the winter season the temperatures and weather change dramatically.UPDATE: 8:30am Monday, 30th November 2009
"And with black ice you won't have the first inclination it's there until you hit it, so we are urging motorists to take extra care on the county's roads this morning."
The Lincolnshire motorist who died following a crash on the A46 bypass on Friday morning has been named.
Neil Smith, 44, of Fern Drive, Market Rasen, died when his blue Citroen C2 collided with a green Volvo V40 at Welton Hill just before 6.45am on Friday.
It is thought the accident was caused by black ice. Mr Smith, who is married, was travelling towards the town and was pronounced dead at the scene.
The Volvo driver was said to be travelling in the direction of Lincoln and firefighters were called to pull him from the wreckage of his car.