David Akers (1975/88): The 1907-S is a relatively common date, similar in overall rarity to the 1891-S, 1897-S and 1907-D and more rare than the 1899-S and 1900-S. However, except for the 1907-D, the 1907-S is not as rare as any of the aforementioned in Unc. In fact, in mint state the 1907-S is the third most common Liberty Head Double Eagle from the San Francisco Mint. (The 1904-S and 1898-S are the commonest.) A gem 1907-S Double Eagle is scarce but anything less than that is common.