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As you may know my son Franklin is the roll searcher . So Franklin go through the rolls and then I run them in the Ryedale with a zinc and then a copper. Then in the AM I flip them to see if Franklin had missed some wheats. I have found if his Tourettes has been bad that day he can miss a few. So I was flipping looking for wheats and this one had to heads. It looks like it could have been made by the mint. I read how the are made see -- http://coins.about.com/od/errorcoinsdievarieties/qt/two_headed_coin.htm