This is a superb gem Mint State coin, nearly as nice as when it was coined save for a couple of small obverse marks and just a faint trace of light steel toning. Otherwise, the surfaces are pleasing orange copper, highly lustrous and immensely appealing.This distinctive variety features relatively dramatic repunching on the date, visible on both the 1 and 8. On the 1, a second peak may be seen atop the final digit, while the small 8 is punched over what is typically referred to as a large 8. The curvature of the inner lower loop of the earlier punched digit on this sharp specimen reveals this to be a differently styled 8, rather than differently sized one. It is the style used on other varieties of 1840 cents including the N-6 and N-8 coins in the present sale.The die state aligns with Grellmans State-b, the later one described, though this example would be early among the late-state coins. The rim cuds beneath the date and left of star 3 are clearly defined, while the overdate remains quite crisp. Superb in every respect, this coin is beautifully struck and preserved well enough to earn it the laurel of finest known of the variety.