First because there were up to 3 different types of lincoln pennies produced every year the exact type of coin plays into its value. Interestingly there is a significant off metal error from 1944 and that is the 1944 steel penny an inadvertent striking that presumably occurred when some 1943 steel planchets were left behind in the hoppers that feed coin blanks through the striking machinery at the u s. Usa coin book estimated value of 1944 s lincoln wheat penny steel cent variety is worth 380 303 in average condition and can be worth 705 710 to 1 057 179 or more in uncirculated ms mint condition.
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