1944-D Lincoln Cent--Struck on a Zinc-Coated Steel Planchet--MS-62 (NGC).This is a lovely example of a fabled Mint error with technical quality and eye appeal that are superior for the assigned grade. Bright silver-gray surfaces are boldly to sharply struck throughout with a pleasingly smooth appearance in hand. A bit subdued, yet still decidedly satiny in finish, appreciable luster remains to tempt the persistent viewer. No doubt struck early in 1944, in Denver, when the zinc-coated steel planchets of 1943 were being ushered out of the system to make way for production of 1944 bronze cents. It is presumed that a small number of zinc-coated steel planchets were stuck in the press hoppers or tote bins, a similar situation also resulting in the creation of the equally desirable 1944 and 1944-S steel cents. The Denver Mint 1944 steel cents are rarer than their Philadelphia Mint counterparts, although not as rare as the highly elusive San Francisco Mint pieces. No more than 10 examples of the 1944-D are believed extant, the 2010 book <em>100 Greatest U.S. Error Coins </em>by Nicholas P. Brown, David J. Camire and Fred Weinberg providing an estimate of as few as eight coins known. This issue is ranked as #15 in that popular reference. Our offering of the outstanding John Whitney Walter Collection in the present sale represents a fleeting opportunity for the advanced collector to acquire 1944-dated steel cents from all three operating mints -- Philadelphia, Denver and San Francisco. In uncommonly attractive NGC MS-62 the Denver Mint coin is worthy of the strongest bids.From the John Whitney Walter Collection.