from Bern Sherman
The 1974-S Lincoln Cent is common in circulated grades all the way up to MS64 condition. Examples in MS65 are a little more difficult to come by but with proper searching, they can still be found in rolls or mint sets. In MS66 condition it is an underrated coin as less than 200 examples have graded MS66 or better. Most Memorial cents have over 300 examples that have been found in MS66 condition or higher but the 1974-S is one of the dates in the series that has a much smaller amount of coins MS66 condition. Examples in MS67 are even scarcer and probably no more than two dozen examples exist in this condition or higher.