The performer borrows a high denomination bill from a spectator. The spectator is asked to ensure he can identify his bill, by signing it or noting the serial number. The bill is placed under a handkerchief, and given to the spectator to hold. The performer now introduces a wooden chest which is locked. The chest is given to a second spectator to hold, along with the keys to the lock. Approaching the spectator holding the bill, the handkerchief is whipped away, and the bill has vanished. The performer asks the spectator holding the chest to open it. When he does so, he finds inside a second smaller chest, which he lifts out. When this chest is opened, the borrowed bill is found inside.