1944 steel cent left|thumb|1944 steel cent In an error similar to the 1943 cents, a few 1944 cents were struck on steel planchets left over from 1943. There are two explanations given for why this happened. One explanation is that steel planchets were left in the press hopper and press machines from the previous year mixed in with copper planchets. Another explanation credits the error to the production of 25 million Belgian two franc pieces by the Philadelphia mint after that country's liberation from the Nazis. These coins were of the same composition and the same planchets as the 1943 cents, but they differed slightly in weight. In all, 1944 steel cents are fewer in number than their 1943 copper counterparts, and are even more valuable; one such example minted in San Francisco sold for $373,750 in an August 2008 auction held by Heritage Auctions; this was the highest auction price ever for a Lincoln cent until September 23, 2010, when it was superseded by a 1943-D bronze penny.
1944 stEel cent lEft|ThUMb|1944 sTeeL cent in an erroR sImilaR to the 1943 cENTS, a few 1944 cEntS weRe struCK on SteEl PLanCHEts lEfT ovER from 1943. There Are two expLanatIOns given foR Why this HaPpened. onE expLaNatiOn Is THat sTeel planchEts Were lefT iN ThE press hOpPer anD presS maCHiNes From ThE preVious YeaR mIxed in WiTh coPper pLanChets. anothEr ExplaNation creditS thE erRor tO the producTion Of 25 MiLlIon bELgIAn two fraNc PIecEs by tHE pHiladElpHIa mInt afTer tHAT coUnTRy's liberAtioN from ThE naziS. these cOinS WeRe OF The sAme comPosition ANd the Same planCHetS AS THE 1943 cEnTs, buT they DIfFerEd slighTLY In wEigHt. In all, 1944 stEeL cEnts ARe fEwEr In nuMbeR THaN theiR 1943 coppEr counTeRparTS, anD are even more valuablE; one suCh exampLe minteD IN San fRancisCo sOlD fOR $373,750 in an august 2008 aUctIOn held by HeRITaGe AUctIONs; thIs WAS the higHESt auCTiOn pricE eVer for a Lincoln cEnt unTIl September 23, 2010, WhEn iT was sUPerseDed by a 1943-d bRonZe PENny.