The coin in question is a 1926 Lincoln Cent, part of the well-known Wheat Reverse series, issued by the United States Mint in Philadelphia (denoted by the 'P' mint mark). This particular penny is made of bronze and has a weight of 3.11 grams and a diameter of 19 millimeters, which is standard for this denomination. Struck as part of a mintage of 157,088,000 pieces, the 1926 Lincoln Cent represents a significant year within the series. The coin features the iconic image of Abraham Lincoln on the obverse and the distinct wheat ears on the reverse, symbolizing prosperity and abundance. Despite its relatively high mintage, the condition and grade of individual coins can greatly influence their collectible value. Factors such as wear, scratches, and overall preservation play crucial roles in determining the market price. Generally, this coin's value will vary based on its grade, which can range from well-worn examples to uncirculated, pristine state pieces. As a piece of American history, the 1926 Lincoln Cent continues to be a favorite among collectors, representing not only the artistry of coin design but also the legacy of one of the nation's most revered presidents. Whether you're an experienced numismatist or just starting to collect, this coin holds both historical significance and monetary value.