This is a bill penetration effect with a playing card by Matthew Johnson, a UK magician based in Canada.

The magician borrows a dollar bill from the spectator.  He takes the playing card and visually under the spectator’s eyes, penetrates the card through the folded bill. 

This product is a video download from Penguin which comes with detailed instructions to construct the gimmick.  It is not difficult to get the material required to construct the gimmick (you should be able find it at home or get it from the stationery shop).  Matthew Johnson describes the handling of the gimmick and the performance in precise detail.

I like this effect very much.  It is simple, very visual and this trick can be done close-up and surrounded.  The gimmick is easy to construct.  Unlike many other effects on the market which requires more practice before you can do it.  You will be able to easily perform this effect after the gimmick is constructed.  It’s a great idea and if you are creative enough, you can even adapt this effect to other props (not just playing cards), for example business cards.  A famous magician Rick Lax adapts this effect into an envelope instead of playing card.  You can even make this a signed card effect.

My rating: 9/10