The 1940-S Lincoln cent is widely available in grades running the gamut from lower-end circulated to high-end Mint State, with Gems grading MS66 available in ample supply. Pieces in the MS67 arena and particularly in higher grades are where the real challenges come, and buyers seeking top-notch pieces typically aren't shy in laying out significant premiums for the chance to own one of the very best examples around.
| coinage-type | Lincoln, Wheat reverse (Bronze) |
| desg | MS |
| designer | Victor D. Brenner |
| diameter | 19 |
| edge | Plain |
| material | 95% copper; 5% zinc & tin |
| mint-mark | S |
| mintage | 112,940,000 |
| ngc-id | 22DV |
| obverse-description | Bust of Abraham Lincoln framed by IN GOD WE TRUST on the top periphery. The word LIBERTY to the left of the portrait and the date and mintmark (If any) positioned on the right side. |
| pcgs-link | 2690 |
| pcgs-number | 2690 |
| reverse-description | Wheat ears flanking the words ONE CENT, UNITED STATES OF AMERICA. The motto E PLURIBUS UNUM on the top perimeter. |
| weight-grams | 3.11 |
| year-display | 1909-1958 |