The Lincoln Steel Cent is a circulated 1943 coin minted in San Francisco, composed of copper with a fineness of 0.95. The coin features the Lincoln Wheat design and was struck as a business strike. This particular cent is unique as it appears to have been struck through grease or debris, making it an error coin. While ungraded and uncertified, this coin is a valuable collectible for numismatists interested in US small cents.