The 1944-S Steel Cent is an extremely rare off-metal striking created when a steel blank left over from 1943 was struck in the normal production run of 1944-S Bronze Cents. Only two examples are known to exist. The finest example (illustrated here) is now a part of the Simpson collection of off-metal 1943 and 1944 Cents, the only complete collection ever assembled of these hugely popular coins.
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