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=== 1944 steel cent === [[File:1944 steel Lincoln cent.jpg|left|thumb|1944 steel cent]] In an error similar to the 1943 cents, a few 1944 cents were struck on steel planchets left over from 1943.<ref name="Metras" /> There are two explanations given for why this happened. One explanation is that steel planchets were left in the press hopper and press machines from the previous year mixed in with copper planchets.<ref name="WHRC" /><ref name="Metras" /> Another explanation credits the error to the production of 25 million<ref name="WHRC" /><ref name="SCWC" /> [[Belgium|Belgian]] [[Belgian franc#Coins|two franc]] pieces by the Philadelphia mint after that country's liberation from the Nazis.<ref name="WHRC" /><ref name="Metras" /> These coins were of the same composition<ref name="Metras" /> and the same planchets<ref name="WHRC" /><ref name="SCWC" /> as the 1943 cents, but they differed slightly in weight.<ref name="Metras" /> In all, 1944 steel cents are fewer in number than their 1943 copper counterparts,<ref name="Metras" /> and are even more valuable; one such example minted in San Francisco sold for $373,750 in an August 2008 auction held by [[Heritage Auctions]]; this was the highest auction price ever for a Lincoln cent until September 23, 2010, when it was superseded by a 1943-D bronze penny.<ref name="Reynolds 2008-08-22" /><ref name=PCGS /><ref name=UPI />
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