1944-P Jefferson Nickel--Struck on a Zinc-Coated Steel Cent Planchet--EF-40 (PCGS). An originally preserved example, both sides exhibit ruddy pewter and olive-gray patina that is lightest at the high points where a trace of wear has resulted in the EF-40 designation from PCGS. The strike is flush to the right border on both sides, the left peripheral devices mostly off the planchet, but the date area full and the P mintmark also sharp in the upper reverse field. Those design elements that are fully present are suitably bold for the assigned grade, and the surfaces are generally smooth and pleasing in appearance. Due to the brevity of the Wartime Silver Alloy Jefferson nickel series of 1942 to 1945, major Mint errors involving these issues are rare and eagerly sought by specialists. The present example is associated by date with the famous 1944 steel Lincoln cents, cousins to the even more famous 1943 bronze cents, which are both legendary wrong planchet errors in their own right. The coin offered here is actually a "double" wrong planchet error, involving a planchet from both the wrong year and the wrong denomination. Exceedingly rare, and worthy of undivided attention from specialists.<p>This coin was discovered sometime prior to November 2012 by an unknown collector searching through a bag of Lincoln Wheat cents. It was offered on eBay by an unknown seller in that month, but did not sell. Shortly after, it appeared in Jims Coins and Stamps mail bid sale that closed on February 10, 2013. The coins discovery and auction appearances up to that point in time were covered in an article written by Bill Gibbs for the January 16, 2013 edition of <em>Coin World</em>. In the article, Gibbs reports that only two other 1944-P nickels struck on steel cent planchets are known: the Bill Fivaz specimen appearing as lot 3171 in our (Bowers and Merenas) August 2003 Baltimore ANA Auction and an example acquired a couple of years prior to November 2012 by a collector using the online identity of "jonathanb" on the Collectors Universe forums. According to our consignor, only two of these three examples have been certified by PCGS, the present example in EF-40 and the Fivaz specimen graded VF-20 at the time of our August 2003 sale. From the George "Buddy" Byers Buckeye Collection. Earlier ex unknown collector, discovered while searching through a bag of Lincoln Wheat cents; offered on eBay, November 2012, unsold; Jims Coins and Stamps Mail Bid Sale of February 2013.