Performer freely displays a playing card and a PVC (plastic) folder to the spectators. He borrows a currency note or bill and folds it along its long edge, with one half a little wider than the other as in the illustration. He places the folded bill inside the folder with the ends projecting on both sides, and visible at all times.
He now inserts a corner of the card inside the folded bill and pushes it. The corner projects out from the top of the folder apparently penetrating right through the bill. The folder and bill are freely displayed with the card clearly penetrating through the bill. He then pushes the complete card through the bill, and out from the top of the folder.
He takes the bill from the folder and show it completely unharmed. He returns the bill to its owner who can examine it thoroughly. A very convincing penetration illusion, at an unbelievably low price.
If we priced our magic for the effect, this would be worth atleast 10 times what we charge. Complete with card, folder and detailed instructions. Use any borrowed bill.