BT, first, you need to get it authenticated (unless somebody here points out that it's a fake). My preference would be ANACS since they'll slab it with the damage (it looks like PVC corrosion). If it comes back authenticated by ANACS, then my next step would be to send it to Numismatic Conservation Services (NCS) for professional "conservation" (cleaning) before having it slabbed by NGC. If the cent is authentic (Metalman might be able to make a better determination; he's good on cents. To me, the "S" is suspicious although the image is too fuzzy to tell for certain), I would not trust a homebrew cleaning job to myself for a coin that's potentially worth a thousand or more bucks. Home cleaning could drop the value down 90%.
I would not attempt to assign a grade to it in its present condition.
I would not attempt to assign a grade to it in its present condition.


















