- Poor condition: $10 - $20
- Good condition: $20 - $30
- Very good condition: $30 - $40
- Fine condition: $40 - $50
- Extremely fine condition: $50 - $100
- Uncirculated condition: $100 - $200
Please note that these values are approximate and can vary depending on the actual market conditions and the specific characteristics of the coin. Additionally, the rarity of the coin can affect its value significantly. The 1944 D over S penny is considered a key date in the Lincoln penny series, and its value is driven by its historical significance and rarity.