Well, this is a bad copy of what's become known as the "Kaplan Daguerrotype" of Lincoln, an image of Lincoln apparently made in the early 1840s. It's supposedly been verified by a couple of forensic professionals as being him. Note, though, that the image is reversed, as are most images made using wet plate processes. You can tell it's reversed, by the way, by looking at the printing across the top of the image.
It probably doesn't matter, but every referenced verification of this as Lincoln that I've been able to find has used the reversed image as its control image, the basis for verification.
I've included the "real" image here.