Place a penny on the back of the left fist. Cover it with the right fingers, begin to rub it against the fist, and then, accidentally let it fall to the floor. As you go to get it, put your left foot beside it. Bend down and pick up the coin with your right hand. As you straighten up, let your hand pass close to your right ankle, and allow the coin to slide off the fingers into your trouser cuff. Don't push it in; just drop it without pausing as your hand goes past. The spectators won't see this. If an action seems important they watch it carefully. But here they believe the coin was dropped accidentally, so they pay little attention to the way it is picked up.
Place the fingers on the back of the fist again and continue rubbing. "If I do this just right, the coin will pass through my hand." After a moment lift the fingers slowly, showing that the coin has gone. Then turn the left hand over, open it, and find nothing. "I must have rubbed it a little too hard. I lose a lot of money that way."
A variation: Hold a quarter concealed in your left hand at the start. And finish by saying, "The nice thing about this trick is that when the penny goes through the hand it becomes larger. Twenty-five times larger. I make a lot of money this way."
