What is the value of a two headed Lincoln penny?

You have what's known as a "Magician's Coin".

This is NOT something that was done at the Mint.

Somebody made this by altering two normal coins and gluing the altered pieces back together. Use a magnifier to check just inside the rim on one side of the coin -- you are looking for the seam where the two pieces were joined -- it could be on either side of the coin.

This type of novelty item sells regularly on eBay.com for a couple of dollars.

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Dan Moore The Working Man's Rare Coins http:/www.workingmancoins.com