The 1926 S Lincoln Wheat Cent Penny is a circulated coin composed of copper, minted in San Francisco. This small cent features a business strike type and has a fineness of 0.95. As an uncertified coin, it holds historical significance as a piece of United States currency from the early 20th century. The "Actual Coin Pictured" in the listing showcases a piece of American numismatic history that collectors may find valuable for its condition and unique design.