The 1860-S is similar in overall and high grade rarity to the 1859-S. It is slightly more available in Uncirculated grades than the 1859-S, although both issues are nearly identical in MS62 and above. This is another date whose true rarity has been somewhat unfairly dragged down by the sudden availability of such issues as the 1856-S and the 1857-S. An estimated 25-50 pieces are known in Uncirculated condition and nearly every one grades MS60-61.