Abraham Lincoln (the 16th President of the United States, led the United States through its Civil War, abolished slavery) bust right, date lower right. The lettering LIBERTY and the motto IN GOD WE TRUST.

When the Lincoln one-cent coin made its initial appearance in 1909, it was the first regular coin to bear a portrait. In fact, the first President of the United States George Washington is said to have refused to allow his likeness to be incorporated into any coins. He felt, and most agreed for decades, that a portrait of a real individual was too similar to the practice of using images of royalty on coins used by the monarchal governments of Europe. But public sentiment stemming from the 100th anniversary celebration of Abraham Lincoln's birth proved stronger than the long-standing tradition. The motto In God We Trust appeared for the first time on a coin of this denomination.

The letters VDB stamped on the bottom sleeve of Abraham Lincoln represent the initials of Victor David Brenner, the primary designer of the Wheat cent (1909–1958).

Two sheaves of durum wheat, one on either side, framing the inscriptions ONE CENT, the motto E PLURIBUS UNUM (Latin for "Out of many, one") and UNITED STATES OF AMERICA.