What is this 1943S penny struck on?
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I'd say zinc plated steel, and it looks like it has been reprocessed/replated, and they did a pretty good job of it.  The reason I say reprocessed is because the coin is moderately worn, enough that it would have worn through the plating on the high relief areas, but they show the same coloration as the low relief areas.  That makes me think a replating after the wear occurred.

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Agree with Conder-

It has that replated look that I have seen on many 1943's that shows no sign of wear. Easy to check, just look at the edge and if it looks like the rest of the coin, it is replated. The edge should be steel as the blanks were punched out after the sheets were zinc coated.

It is not uncommon to have these coins reprocessed/replated in order to make them look like a higher grade for selling.(See Littlejohns)

 

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