1: Introduction to the 1940 Wheat Penny.

2: History and rarity of the 1940 Wheat Penny.

3: Factors that determine the value of a 1940 Wheat Penny.

4: Recent sales and auctions of the coin.

5: Experts' opinions on the value of the 1940 Wheat Penny.

6: How to identify a genuine 1940 Wheat Penny.

7: Tips for preserving and storing your 1940 Wheat Penny.

8: Investment potential of the 1940 Wheat Penny.

9: Conclusion - the 100 million USD worth of the 1940 Wheat Penny.

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