The 1844 Dime is a rare coin even in Mint State, but in Proof condition, it is extremely rare. In 1844, Proof Dimes were made for inclusion in partial or complete Proof sets, or for sale to collectors as individual pieces. However, the number of collectors who desired such coins in 1844 could be counted on two hands; American numismatics was in its infancy and demand for Proof coins remained low until 1858.
Approximately six to seven Proof 1844 Dimes are known to exist, though the number is not exact due to some old auction records that are impossible to match up to more recent appearances. Our opinion is that most of the old coins have cycled through the market again, thus the number has solidified somewhat and will become more solid as time goes on. Of the examples we know, the two best are a pair of PCGS PR65s: Simpson's PCGS PR65 hailed from the Eliasberg Collection and re-appeared in a 2014 Legend auction; and Eugene Gardner's PCGS PR65 (formerly an NGC PR66 from the Pittman and Kaufman Collections) re-appeared in a 2014 Heritage sale.