This is a 1942 (S) Lincoln Wheat Cent with various obverse and reverse anomalies. It is a small cent denomination of 1 cent. There's some transparent thicker die on numbers in the date, in addition to the mint mark and other letters that stand out. The "L" from Liberty is on the rim of the obverse, and the reverse has a transparent toning spot, both respectively pictured. The coin is uncertified and hasn't been graded. Circulation history is unknown, but it is a bronze coin and has a composition of 95% copper and 5% tin + zinc. Minted in San Francisco, it is a nice addition to a collection, as it holds a piece of historical  significance.

For clarity on the brown color variation in the images: The pictures include  camera flash with additional lighting, in addition to images without camera flash lighting.