There were only 24 dimes with the "S" mint mark that were minted in 1894 at the San Francisco, CA mint. Today, a 1894-S Barber Dime is considered to be a true U.S. numismatic treasure. It has in fact transcended its particular series to become one of the most famous of all U.S. coins. Why only 24 of the coins were minted is unknown. The superintendent of the San Francisco Mint is said to have had them minted as gifts for some local bankers. Another theory is that the mint's annual audit showed a discrepancy of $2.40, so the dimes were struck to compensate for this.

Like the 1804 Silver Dollar and 1913 Liberty Nickel, the 1894-S Barber dime has an undeniable and special appeal to collectors. The story on how each of the 24 coins were minted has given them a great deal of their worldwide popularity.

Today, many experts say that the 1894-S dime is the only true rarity in all the Barber series (dimes, quarters, and halves). Of the 24 dimes minted in San Francisco, CA just 9 coins are now known to exist. Two dimes are low grade specimens while the others have survived without wear, though most of them have been mishandled. The nine coin specimens are considered to be well known and bear the "pedigrees" of some of the most famous numismatic collections ever assembled.

More Info: en.wikipedia.org