The 1926-S Lincoln Cent has a mintage of 4,550,000 pieces, which is relatively low among Lincoln Cents. The lower mintage makes the coin a semi-key date in low grade. However, in higher grades, the 1926-S becomes a major rarity.
Striking quality for this issue was weak and coins with full mint-red color are rarely encountered. In grades MS64RD and above, the 1926-S Lincoln Cent is far more valuable than the more well known 1909-S VDB Lincoln Cent in comparable grades. While it doesn’t have the profile of the famous key date, the 1926-S Lincoln Cent is the absolute key-date to a full set of red Wheat cents.