As of 2014, a 1926 Lincoln wheat penny is worth between 10 cents and $117, depending on its condition and mintmark. Coin collectors grade coins on a scale with ratings of good, fine, extremely fine and uncirculated.
The most valuable 1926 pennies are those minted in San Francisco, which are marked with an S. The lowest-quality San Francisco-minted 1926 penny is valued at $5.25. By comparison, low-graded 1926 pennies minted in Denver are worth 75 cents, while those minted in Philadelphia are valued at 10 cents. Uncirculated 1926 pennies from Philadelphia are worth $7.75, and those from Denver are valued at $64.