The new building at Gilbralter Point Nature Reserve will include a café and educational information.
It will replace the former visitor centre which suffered flood damage during a storm surge in December 2013.
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Work on the new building is being carried out by builders John Martin-Hoyes, who will also refurbish the old coastguard building adjacent to the construction site.
The building will be raised on stilts to protect it from future flooding.
Councillor Colin Davie said: "The new visitor centre has been designed to make the most of the reserve's stunning views, with expansive windows facing the dunes and sea, and a rooftop viewing deck."
The project is being funded by Lincolnshire County Council, the Lincolnshire Wildlife Trust and the Government's Coastal Communities Fund.
(LM)
