David Akers (1975/88): The 1860-S is one of the rarest Double Eagles from the San Francisco Mint. It is not as rare as the 1861-S Paquet or the 1866-S No Motto, the two rarest S-Mint issues, but it is in the second rarity level along with the 1854-S, 1861-S, 1862-S, 1864-S, 1866-S Motto, 1867-S and 1868-S. When available, the typical 1860-S is only VF or EF. Strictly graded AU's are very scarce and uncirculated specimens are rare. In choice or gem uncirculated condition, the 1860-S is virtually impossible to obtain. Most specimens are well struck and every one I have seen was frosty.
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