Police have closed a road in the county after a car was found upside-down in a water-filled dyke.
Emergency services are on the scene at the Leagate Road junction with Mere Booth Road at Anton's Gowt, two miles north-west of Boston.
"The road is currently closed whilst emergency services deal with an incident," Lincolnshire Police said in a statement.
"Police were contacted shortly before 8am this morning and advised that there was a vehicle upside-down in a ditch full of water at the side of the road.
"Police officers and fire crews are currently at the scene attempting to enter the vehicle.
"It is not clear at this time whether there was anyone inside the car at the time of the collision."
Lincolnshire's roads policing unit have asked motorists to stay clear of the area for at least the next couple of hours.
Anyone with information can contact the Lincolnshire Police collision witness hotline on 01522 558855 quoting incident 61 of April 11.