The reverse side showcases the Lincoln Memorial, designed by Frank Gasparro, which replaced the wheat ears design in 1959. The inscriptions "UNITED STATES OF AMERICA" and "E PLURIBUS UNUM" are prominently displayed above the Lincoln Memorial, with "ONE CENT" at the bottom. This design commemorates the 150th anniversary of Lincoln's birth and remains a lasting symbol of American heritage.
The 1970 S Lincoln Memorial Cent is particularly notable for its Doubled Die Obverse error, which results in a dramatic doubling of the inscriptions "IN GOD WE TRUST" and "LIBERTY," as well as the date "1970". This error occurred during the minting process, making each affected coin a unique and valuable piece. Collectors highly prize this coin for its rarity and historical significance, with values ranging from $750 in Extremely Fine condition to over $24,000 in Mint State condition.