1931-S Lincoln Cent, Splendid Color on a Key Date, MS65BN PCGS, Ex: Stewart Blay, Winged Liberty Set. When we bought the superb coins from the Winged Liberty Registry Set, the coins pretty much spoke for themselves. This coin was the exception, where the seller mentioned that Stewart Blay (renowned expert and owner of top-notch Flying Eagle, Indian cent, and Lincoln cent Registry Sets) thought this coin was actually an MS66 and had submitted it for that grade at least once. Be that as it may, the coin boasts a good strike from tired dies, showing some ghosting of the Lincoln portrait onto the reverse. The color and luster are both off-the-charts appealing, and this is certainly a high-end coin for the grade that we will be glad to hang onto until (if?) a nicer example comes along. If ever.