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1927 is not a rare date for Lincoln cents. Look on the front of the coin to see if there's a small mint mark letter below the date. It may be blank or there may be a D or S.
Numismedia lists the following approximate retail values as of 04/2010:
No mint mark (Philadelphia):
Very worn condition - $0.10
Moderately worn - $0.23
Slightly worn - $0.81
Almost no wear - $4.60
Uncirculated - $9.00 to $107.90 depending on quality
"D" mint mark (Denver):
Very worn condition - $0.21
Moderately worn - $0.58
Slightly worn - $1.44
Almost no wear - $24.50
Uncirculated - $55.20 to $624.00
"S" mint mark (San Francisco):
Very worn condition - $0.46
Moderately worn - $1.15
Slightly worn - $1.90
Almost no wear - $28.40
Uncirculated - $62.40 to $630.00
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