The short-lived San Francisco gold dollars are a neat, highly collectable set. All of these issues (with the exception of the ultra-popular 1856-S) are extremely scarce and very undervalued in Uncirculated. The 1860-S is certainly no exception and there were only 13,000 pieces originally minted. Most survivors are in the EF45 to AU55 range and in Uncirculated this date is very scarce. I have only seen one Gem (a PCGS MS65 that sold for $21,850 in the ANR 1/06 auction) and no more than two or three accurately graded MS64 coins. The present example is one of the few 1860-S dollars in Uncirculated with natural color and surfaces. It shows nice medium to deep green-gold and pale orange hues with satiny, unmolested underlying luster. There are no marks of note and the strike is excellent with the detail and appearance of a P mint dollar as opposed to one from the San Francisco mint. Excellent value for the savvy collector and a really nice example of the second-to-last gold dollar from this facility.