1960 D/D Small Over Large Date Lincoln Cent Value is worth $10 to $30 in circulated grades and $50 and up in mint state (MS) grades. MS values are determined by three conditions (BN) Brown, RB (Red Brown) and RD (Red) with RD being the highest value.
An example graded MS66 RD can bring as much as $500 and it must be encapsulated by PCGS or NGC but ANACS and ICG examples can still bring a few hundred dollars.
The 1960 D/D Small over Large date is a doubled die from the small date being hubbed over a large date. It is a Class three doubled die and is found as a proof as well and is the FS-102.