This company which carried on business as wool combers and spinners, woollen and hosiery manufacturers, general knitters and silk throwers, was formed in 1922 to acquire the assets of Lincoln Knitting Mills Pty Ltd and Lincoln Spinning Mills Pty Ltd, two companies established in July 1920. After a fire in the Knitting Mills in July 1925 the company wound up voluntarily and was reconstructed, and a new company of the same name was registered in Victoria on 11 March 1926. In 1939 the two subsidiary companies of Lincoln Mills Knitting Pty Ltd and Lincoln Mills Spinning Pty Ltd were wound up and the assets acquired by Lincoln Mills (Australia) Ltd which then carried out both distribution and manufacturing. In March 1962, the entire knitting mill plant and garment and hosiery stocks were sold to Kayser Pty Ltd. The company was taken over by Cleckheaton (Yorkshire) Ltd on 10 September 1962.