Greysheet Catalog Details (GSID: 1900)
Ask a panel of coin collectors what the rarest regular-issue, non-variety Lincoln cent is, and assuredly many, perhaps even most, would spit out a reference to the 1909-S VDB. But ask a group of veteran Lincoln cent collectors what the rarest Lincoln penny is, and one will probably hear at least a few collectors reply with a word or two about the 1926-S Lincoln cent. The 1926-S Lincoln cent has long been one of the toughest coins to find in top Mint State grades, especially with a strong strike and clean surfaces.

The 1926-S Lincoln cent is not a rare bird in the circulated grades. Pricey' Yes, even in worn grades, the 1926-S penny runs a bit higher grade for grade in terms of price than many of its S-mint contemporaries. In Gem Red' This coin is nearly impossible to find. Fully struck, lustrous examples are the real holy grail of Lincoln cent collecting. Need proof' Guess what regular-issue Lincoln cent takes the cake as the most-expensive non-variety Lincoln penny ever sold' None other than the 1926-S, which holds the record with a $149,500 hammer price on a top-grading PCGS MS65RD specimen sold in 2004.
Obverse: Bust of Abraham Lincoln framed by IN GOD WE TRUST on the top periphery. The word LIBERTY to the left of the portrait and the date and mintmark (If any) positioned on the right side.
Reverse: Wheat ears flanking the words ONE CENT, UNITED STATES OF AMERICA. The motto E PLURIBUS UNUM on the top perimeter.

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