This is one of those effects which cannot be fully appreciated until performed. The stunned look on the faces of your audience members is worth a million dollars. One of the strengths of this effect, even in its many earlier versions, is the fact that the magic seems to happen in their hand. As you know, anything done in the spectator’s hand is extremely powerful. The exciting element of the method you will learn is that the exchange of the bills happens visibly and without any cover. Another strong point is that both bills are borrowed!
In effect, a $1.00 dollar bill and a $10.00 dollar bill are borrowed and folded into small packets. The spectator holds onto the $10.00 dollar bill as performer takes the $1.00 dollar bill. With the $1.00 dollar bill in plain sight, it visibly changes into the $10.00 dollar bill. The spectator opens their hand and finds that they now have the $1.00 dollar bill. Everything may now be examined.
This trick is as much fun to practice as it is to perform, and because the gimmicks do all the work for you, you are able to concentrate on the performance and routine.