The toughest date of all the 1940’s Walking Liberty Half Dollar, the 1940-S is underrated because the more common 1941-S receives more attention for being part of the popular short set. The 1940-S is readily available in Mint State up to MS66, which is slightly better. Only its finest MS67 is very scarce. A major warning with this issue is that it is known to have the weakest strike of all Walkers. Liberty is very often flat and without any detail vertically up the center of the device.