1926 Lincoln cents are very common in all grades and color designations up through MS66, though becomes rare in MS67 and higher grades. There are many conditional rarities like this Philadelphia issue in the Lincoln cent series, which means collectors and dealers need to pay close attention not so much to mintage numbers (which are high for most Lincoln cents, including this one) and be more attuned to the current population figures ' many times surprisingly lower than a given issue's production figure may suggest.