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The 1928-S Lincoln Cent in Almost Uncirculated condition is a coveted issue within the long-running and widely collected Lincoln Wheat Cent series. Struck at the San Francisco Mint during a decade of dramatic cultural, technological, and economic development, this coin offers collectors a tangible connection to the late 1920s—a period of both optimism and foreshadowed instability in the United States. The 1928-S cent is relatively scarce in high grades, as most of its original mintage was quickly absorbed into circulation where it experienced extensive wear. Today, Almost Uncirculated examples stand out for their well-preserved detail, subdued wear, and historical authenticity. They appeal to collectors seeking coins that closely resemble their original mint state without commanding the high premiums of Mint State pieces.
First issued in 1909, the Lincoln Cent was introduced to commemorate the centennial of Abraham Lincoln’s birth and marked the first time a real person was featured on a circulating U.S. coin. Designed by Victor David Brenner, the obverse features a right-facing portrait of Lincoln, modeled from a photograph taken by Mathew Brady. The inscriptions “IN GOD WE TRUST” appear above the portrait, “LIBERTY” to the left, and the date “1928” to the right. Beneath the date is the “S” mintmark, indicating production at the San Francisco Mint. Brenner’s depiction of Lincoln remains one of the most enduring and respected coin designs in U.S. history, admired for its modesty, clarity, and strength. On Almost Uncirculated specimens, most of the fine detail in Lincoln’s hair, beard, and coat remains crisp, with only light rub on the highest points.
The reverse of the 1928-S cent continues the original Wheat Ears design that was used from 1909 through 1958. This reverse features two stylized wheat stalks curving along the left and right edges of the coin, flanking the inscriptions “ONE CENT” and “UNITED STATES OF AMERICA.” Above this central text is the Latin motto “E PLURIBUS UNUM.” The wheat reverse was symbolic of American agricultural prosperity and simple strength, qualities that were seen as part of the national character. On Almost Uncirculated examples, the wheat kernels retain considerable detail, and the fields remain largely smooth and clean. Only minor friction is typically visible at the tops of the wheat stalks or the lettering, often seen as softening of detail rather than flattening.
The San Francisco Mint struck 17,266,000 Lincoln Cents in 1928, a moderate output compared to the massive mintages of the Philadelphia Mint during the same period. While not a key-date rarity, the 1928-S is considered one of the tougher branch mint issues from the late 1920s, particularly in grades above Fine. The coin’s relative scarcity in higher grades is due to several factors, including lower mintage, regional circulation patterns, and generally poor strike quality from the San Francisco Mint during the era. Most 1928-S cents were released into daily commerce and subjected to decades of handling and abrasion. As a result, coins in Almost Uncirculated condition are much more difficult to find than raw mintage figures might suggest.
Strike quality is a critical consideration when evaluating 1928-S Lincoln Cents. Many examples, even those in Mint State, exhibit weak definition—especially in the central obverse and reverse. Lincoln’s hair and jawline, as well as the upper parts of the wheat stalks on the reverse, are often softly rendered, which can make grading difficult. An Almost Uncirculated coin that exhibits stronger-than-average detail is particularly desirable, as it reflects an early die state or more favorable striking conditions. Collectors prioritize AU examples that show well-defined features and minimal flattening, as these are increasingly hard to find. A sharply struck AU 1928-S cent with uniform surfaces and subtle mint luster is an ideal example of early 20th-century American minting at its most enduring.
The 1928-S Lincoln Cent was produced using the standard bronze alloy of 95% copper and 5% tin and zinc. While brilliant red when freshly struck, this alloy naturally oxidizes over time, developing various shades of red-brown or brown depending on storage conditions. Almost Uncirculated examples of the 1928-S are most frequently encountered in Red-Brown or Brown condition. A high-quality AU coin typically shows modest wear on the highest points, while still retaining smooth, even fields and a pleasing, natural tone. Red-Brown AU examples may exhibit faint original luster in protected areas such as around the lettering or between Lincoln’s coat folds. Collectors value these subtle traces of brilliance as evidence of the coin’s limited time in circulation and careful preservation over the decades.
On the obverse, wear on an Almost Uncirculated 1928-S Lincoln Cent is usually confined to the tip of Lincoln’s cheekbone, the upper hairline, and parts of the coat. However, most of the design—including the finer lines in the beard and the contours of the face—remains intact and clearly defined. The reverse shows similar light wear on the wheat ears, often at the top edges where the relief is highest. The lettering, motto, and central inscriptions generally remain fully legible and well-formed. Coins that have avoided cleaning or corrosion and that maintain original color and surface integrity are highly sought after. Eye appeal, even at the AU level, plays a major role in a coin’s desirability and long-term value.
Historically, 1928 was a year of cautious prosperity in the United States. The nation was still riding the economic highs of the Roaring Twenties, with industrial production, stock market speculation, and consumer culture all surging. It was also a time of social change, as urbanization, automobile ownership, and new technologies redefined American life. Amid this backdrop, the Lincoln Cent was a dependable piece of commerce—used daily in millions of transactions, from buying newspapers and candies to paying for streetcar fares. The 1928-S cent, minted in the American West and circulated primarily in the Pacific states, would have played a silent role in the daily routines of Depression-era Americans. In Almost Uncirculated condition, the coin preserves this connection to a transformative period in national history.
Collectors pursuing a full Lincoln Wheat Cent set by date and mintmark will find the 1928-S to be an essential but moderately challenging acquisition. While more available than some semi-key dates, it is still difficult to find in grades above VF, and AU examples are significantly scarcer. A lightly circulated, evenly toned 1928-S with strong detail provides an excellent middle ground between condition and cost, especially for collectors focused on consistency across their set. Red-Brown AU examples offer a refined aesthetic with natural patina and residual luster, making them especially attractive for display or album inclusion. The coin’s relative rarity in high grades ensures it will remain a respected component of any complete Lincoln Cent collection.
The 1928-S Lincoln Cent in Almost Uncirculated condition stands as a compelling example of American coinage at a time of economic vigor and underlying instability. Its preserved detail, subtle luster, and warm toning encapsulate both the craftsmanship of the San Francisco Mint and the historical richness of the late 1920s. Though not a key-date rarity, its scarcity in AU condition and its characteristic weak strikes make it an especially interesting study in both production and survival. Whether acquired for its artistic merit, historical importance, or role in a complete set, the 1928-S AU cent remains a cherished artifact from an era that shaped the modern United States—and a tribute to the enduring legacy of Abraham Lincoln and his presence on America’s most iconic small-denomination coin.