EFFECT:
 
This is the most elegant way to vanish and reproduce a borrowed bill in the world! You borrow a bill, remove one corner, and hand this back to the spectator. Now, from a brown paper bag you remove a bottle of champagne and proceed to blow the bag up. Once the bag is full and ready to pop, you place the spectator`s bill into the bag. You pop the bag, and the bill has vanished! You feel bad about this and offer the spectator a drink of champagne. You come up the with the idea that if the spectator can catch the cork on its way back down you will give them their money back... sounds good to the spectator. You pop the champagne, and the cork flies up into the air. As it is returning, the audience can see a bill flying back down with the cork! This bill is removed from the cork by the spectator, and the missing corner matches the one they have!
 
 
You receive two bottle bags, the gimmick to vanish the bill, a 375 mL champagne bottle, and the gimmicks needed to set and reset this beautiful trick for a lifetime.