Check the listing for details. 1940 S - Lincoln Wheat 1¢ Cent Penny - Red - BU - Brilliant Uncirculated. Color: RD. Listed at 11.99 USD. 1940 S - Lincoln Wheat 1¢ Cent Penny - Red - BU - Brilliant Uncirculated This 1940 S Lincoln Wheat penny is sure to be a valuable addition to any coin collection. The penny is in brilliant uncirculated condition and has a vibrant red color. The small cent denomination is made of bronze and was struck in San Francisco as a business strike type. The coin is ungraded and uncertified, making it a unique find for any collector. The year 1940 marks an important moment in history for the United States, and this coin is a great representation of that time. Get your hands on this rare and valuable piece of history today. A Choice to Gem Red Brilliant Uncirculated Cent hand picked from an original roll. The photograph is from a sample from our inventory. The coin that you will receive will be similar or better condition. See photographs.