The 1944 Lincoln Cent was produced at 3 US Mint facilities; Philadelphia which is shown here as 1944-P, Denver which is shown here as 1944-D and San Francisco which is shown here as 1944-S.
To determine which coin you have it is necessary to locate the mint mark. This mark is a small letter and is located just below the date. The letter "D" is for Denver. The letter "S" is for San Francisco. If there is no letter the coin was minted in Philadelphia. The circulated and uncirculated values of these coins are shown in the following list:
Circulated Grades............1944-P.............1944-D.............1944-S
G4......................................$0.05..............$0.06................$0.06
F12....................................$0.06...............$0.17................$0.07
VF30..................................$0.10...............$0.024..............$0.10
EF40..................................$0.14...............$0.26................$0.14
AU55..................................$0.31..............$0.36.................$0.18
Uncirculated Grades
MS60...................................$0.46.............$0.46...................$0.35
MS63...................................$3.45.............$1.73...................$1.73
MS65...................................$8.40..............$10.80................$8.40
MS67...................................$25.................$22.....................$23
There is also a rare 1944-D variety with a repunched mint mark. It will have a shadow "S" under the "D"; values range anywhere from about $75 to $550 depending on condition.
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