Graded NGC MS66, large S, one of two mintmark styles in use that year in San Francisco, along with the Knob S. The only other known 1944-S steel cent is also the Large S variety. Sold for $373,750.00 in 2008.
I thought that the steel cents required higher strike pressure to fully bring up the detail. In 1944 when they were striking copper, wouldn't an accidental steel be expected to show a very weak strike? This coin looks really well struck.....
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