This has got to be one of the top visual penetrations ever invented!

Effect

You remove an expensive looking designer type pen. You then borrow a bill from a spectator, and proceed to push the pen through the center of the bill. Once the pen is through the bill, you can show the pen and the bill from all angles. You then take the pen and proceed to rip it through the bill. They can actually hear the bill rip. Now slowly and fairly you rub your fingers over the torn parts, and the bill is now restored. Everything can be examined.

You can also use a coin, a business card, your tie or just about anything.

Comes complete with gimmicked Executive Gold Pen and a matching regular pen and 2 pages of photo-illustrated instructions for ease of learning.