The 1860-S double eagle has a similar rarity profile to the 1859-S and 1861-S. It is seen most often in EF40 to AU50 grades and usually with overly bright, heavily bagmarked surfaces.
This is an original example with pleasing deep russet and greenish-gold hues. The detail is suggestive of an AU50 to AU53 but there are a few reeding marks seen on the obverse.
The only PCGS EF45 example of this date to sell at auction in 2013 was Heritage 9/13: 5379 which brought $2,600. It was not approved by CAC.
It is my opinion that fewer than 25% of the circulated SF Type One double eagles of this era are choice enough for the grade to eventually win CAC approval. Such coins are clearly worth a premium over a typical example.
CAC has approved five in this grade with 20 finer.