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.
There are only two 1943-S Steel Lincoln Cents known. There is an example which grades about XF condition with traces of corrosion or pitting. Then there is the PCGS MS66 graded example. As of this writing, the PCGS MS66 example sold for a record price of $490,500 on January 05,2025 at a Great Collections auction.