A spectator examines a bill and a piece of paper. The magician lays the
paper on top of the bill and folds them
lengthwise so that the bill is covered by the paper. He takes out an exacto
knife and insert its blade between
the folded bill. Then he pierces the bill and the paper with the blade.
Next, the performer slides the knife to cut the paper and the bill.
The paper is actually cut, but the bill is unharmed.
Includes gimmick exacto knife and instruction sheet.