This is a Very Nice 1931-S Lincoln Wheat Cent 1c. I think this coin grades a VERY FINE (VF) . The Red Book Price for a Very Fine is $95!!! Feel free to grade this coin yourself. The pictures say it all!Only 866,000 of these RARE cents were minted at the San Francisco mint in 1931. This is a very low mintage, especially when compared to other Wheat cents, most of whose mintages were in the Hundred Millions to low Billions!!! Aside from being scarce from the get go, over the last 75+ years, many 1931-S cents have been lost, melted, or damaged. This makes the 1931-S rare and hard to find in any condition. A Very Fine (graded by ANACS) on Heritage Auction Galleries Sold for $97!!! /common/view_item.php?Sale_No=67113&Lot_No=23046 Another 1931-S Lincoln 1c, but in worse condition, SOLD FOR $64!!! /ws/eBayISAPI.dll?ViewItem&ssPageName=STRK:MEWAX:IT&item=110358667553 The coin pictured is the coin you will receive. All Coins guaranteed 100% Authentic!!! If you like Large Cents, Errors, Type coins, etc… Check out my other auctions!!!