The main influence on the style of the Lincoln Memorial was the Temple of Zeus at Olympia, Greece. The focus of the memorial is Daniel Chester French's sculpture of Lincoln, seated. French studied many of Mathew Brady's photographs of Lincoln and depicted the President as worn and pensive, gazing eastwards down the Reflecting Pool toward the capital's starkest emblem of the Union, the Washington Monument. Lincoln's left hand is clenched, his right is open. Beneath his hands, the Roman fasces, symbols of the authority of the Republic, are sculpted in relief on the seat. The statue stands 19 feet (5.8 m) tall and 19 feet wide, and was carved by the Piccirilli Brothers of New York City in a studio in the Bronx from 28 blocks of white Georgia marble.

The central cella is flanked by two others. In one, Lincoln's Gettysburg Address is inscribed on the south wall, and in the other, Lincoln's second inaugural address is inscribed on the north wall. In the first column of Lincoln's Second Inaugural Address, the word "Future" is misspelled, reading "Euture." Above the texts are a series of murals by Jules Guerin that depict an angel (representing truth), the freeing of a slave (on the south wall, above the Gettysburg Address) and the unity of the American North and South (above the Second Inaugural Address). There is also a small book shop to the right of the entrance. On the wall behind the statue, visible over the statue's head, is this dedication:

Interesting facts about the Lincoln Memorial

• The 58 steps of the Lincoln Memorial sit 1.9 miles directly west of the United States Capitol. 2 of these steps represent the 2 terms of office Abe Lincoln served as President and the remaining 56 steps represent Lincoln’s age when he was assassinated.
• There are 87 total steps from the reflecting pool to the Lincoln Memorial which is equal to “fourscore and seven years” from Lincoln’s famous Gettysburg Address.
• There is a typo in Lincoln’s second inaugural address carved into the wall on the right wall of the memorial. Look closely for the word “FUTURE” that was originally carved as “EUTURE.” It would have been too expensive to re-carve the entire wall so the mistake was simply filled in but is still noticeable.
• Urban legend has it that Abe Lincoln’s hands are positioned to form the letters “A” and “L” in American Sign Language to represent Lincoln’s initials. Many believe this to be intentional and not simply a coincidence to pay tribute to Lincoln for signing federal legislation that gave Gallaudet University, a school for the deaf, the authority to grant college degrees. The sculptor, Daniel Chester French, was also familiar with sign language because he had a son who was deaf.
• A second urban legend claims that the face of Robert E. Lee was carved into the back of Lincoln’s head looking in the direction of his former home, the Arlington House, across the Potomac River within Arlington National Cemetery. Don’t forget to stroll around the outside to the backside of the memorial for a fantastic view overlooking Rosslyn and Arlington Virginia where you have a clear view of the Arlington House.