1926-S Key-Date Lincoln Cent, MS65BN PCGS, Pop 12/0, Ex: ‘Abe’s Coloring Book’. The undisputed single-toughest Lincoln cent issue in Gem Mint State, the 1926-S in MS65RD is a $100,000+ coin, with only two such certified at PCGS. As we speak, an MS65RB example on eBay is offered for nearly $8,000. The MS65BN examples number an even dozen at PCGS (one new was just added). This coin is distinguished by a sharp date and mintmark (both unusual; typically the last digit 6 and/or the mintmark are fuzzy), as well as extraordinary eye appeal. I think this one is going to stay locked up in our personal Toned Wheaties Registry Set for a good long time. PCGS Population: 12 in 65BN, 0 finer (10/2019).