The performer shows a small rectangle and places a penny tail side up on it. Then he covers the coin with a rectangle for an instant and when the rectangle is lifted the coin is showing heads up. The coin is covered again and the spectator calls it heads or tails. The rectangle is lifted and there are now two pennies; one heads, one tails. Finally, the two pennies are covered once again and when uncovered, there is a dime in addition to the two pennies!