Two quarters are borrowed from a spectator who places them head side up in your right hand palm. The coins are displayed and then transferred to the left hand leaving them tail side up. The coins are displayed again as the left hand fingers close over the coins. When the hand is opened, the quarters have magically changed to Chinese coins! The coins are transferred back to the right hand which closes over them and changes the coins back to quarters! The quarters may now be handed out for examination.