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1940 is a very common year for Lincoln cents. Numismedia lists the following approximate retail values as of 02/2010:

No mint mark (Philadelphia):

Very worn condition - $0.06

Moderately worn - $0.13

Slightly worn - $0.23

Almost no wear - $1

Uncirculated - $1.61 to $26.25 depending on quality

"D" mint mark (Denver):

Very worn condition - $0.07

Moderately worn - $0.23

Slightly worn - $0.40

Almost no wear - $1

Uncirculated - $1.73 to $31.25

"S" mint mark (San Francisco):

Very worn condition - $0.07

Moderately worn - $0.23

Slightly worn - $0.40

Almost no wear - $1

Uncirculated - $1.84 to $25.00

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Q: What is the value of a 1940 US cent?
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