The 1943 P, D & S Steel Penny Set includes three coins minted in the United States in 1943. These small cents feature a unique steel composition, making them a valuable addition to any coin collection. Each coin bears the iconic Lincoln Wheat design and was struck as a business strike at the Philadelphia, Denver, and San Francisco mints. These historical coins offer a glimpse into the era of World War II and are sought after by collectors for their rarity and historical significance.