SYNTHETIC BAG OR  VINYL BAG
An egg is dropped in a bag and vanishes. The bag may be turned upside down and turned inside out to show that it is empty, but the egg will return when you want it to.
Comedy Variation 1:
Pretend to hide the egg under your arm. When your audience tells you they know where it is, you produce it from the egg bag!
 
Variation 2:
Announce that you will reveal the secret. But after repeating the trick, your audience is more confused than ever.
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