The 1860 Proof Liberty Head Quarter Eagle has a reported mintage of 112 Proofs, but as is the case with other gold denominations of the period, the mintage figures do not necessarily bear any relation to the numbers actually distributed. David Akers says it well: "It is probable that the majority of 1860 Proof quarter eagles were melted, since the 1860 is really just as rare in Proof as the 1862, which had a mintage of only 35 pieces." Walter Breen lists 14 specimens known to exist.

The example to the left was sold by Stack's Bowers Galleries in the Louis E. Eliasberg United States Gold Coin Auction, where it sold for $7,700.