Jeff Garrett:In similar fashion, the 1926–S Double Eagle suffered the same fate as its Denver brother of the same year. The rather impressive mintage was all but obliterated from the public’s hands, though a few have turned up in overseas bank hoards. Those that have survived show typical San Francisco beveled edges and slight weakness through the stars at the periphery. They are also usually frosty and lustrous. The 1926–S is the most common of the mint marked issues struck from 1924 to 1927. Choice examples can be found with moderate difficulty. Gems are quite rare and command substantial sums when available. The Smithsonian collection contains two superb examples, both of which would probably grade MS 66. Both were obtained from the US Mint at the time of issue.