This is a fascinating and dramatic double denomination showing a TWO-HEADED portrait with a U.S. President and a Queen.
This is the only known 1944 Lincoln Cent that is a double denomination. It was overstruck on a 1944 Netherlands silver ten cent coin. It was authenticated and certified XF 45 by NGC.
Lincoln Cent off-metals struck during World War II are popular and in great demand. The best examples are the 1943 Copper Cents that sell for six-figures and the 1944 Steel Cents that sell for six-figures in high grades.
The United States Mints in Philadelphia, Denver and San Francisco all struck 1944 Netherlands ten cent coins during World War II. They have a composition of 64% silver and 36% copper, a weight of 1.4 grams and have a diameter of 15 mm. The obverse has a portrait of Queen Wilhelmina.
This unique 1944 Lincoln Cent double denomination shows incredible and dramatic detail on both the obverse and reverse. On the obverse, the portrait of Lincoln is complete, yet when rotated counter-clockwise, the portrait of Queen Wilhelmina is also visible. On the reverse, the wheat ears of the Lincoln Cent design are visible over the wreath from the Netherlands design.
Also struck as a mint error at the Philadelphia Mint in 1943 is another unique double denomination. It is a Lincoln Cent overstruck on a Cuba 1 Centavo coin. It was authenticated and certified MS 62 by PCGS. It is also very dramatic showing the Cuban five pointed star under the Lincoln portrait and the Cuban coat of arms under the wheat ears of the Lincoln Cent design. It has a composition of 70% copper and 30% zinc (brass) with a weight of 2.3 grams and a diameter of 16.76 mm.
The hectic and chaotic wartime production schedule of the Philadelphia Mint resulted in the accidental striking of these two unique double denominations. The struck Cuban 1 Centavo and struck Netherlands ten cent were inadvertently mixed in a batch of Lincoln Cent planchets and were struck by Lincoln Cent dies.
The unique 1943 double denomination sold in public auction in 2006 for $38,187.50 and is considered to be worth over $50,000 today.
Mint Error News compiled a very extensive 69-page report of foreign coins struck at the U.S. Mint and documents both of these foreign coins struck in 1943 and 1944.
This unique 1944 Lincoln Cent overstruck on a 1944 Netherlands ten cent coin is part of the history of the U.S. Mint during World War II. This fascinating mint error combines rarity, eye appeal and history.
This unique 1943 double denomination was also struck at the Philadelphia Mint.
 
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Overstrikes are featured in
my NLG Award winning book,
World's Greatest Mint Errors.
