Effect: A bill is borrowed and folded in half. A matchbook is then inserted into the folded bill, it is then seen to very visually penetrate the dollar bill, cutting the bill into two 'Matching Halves'. The bill is then handed to the spectator who unfolds it only to find the bill has no cuts in it whatsoever.
During this whole illusion the spectators can SEE the Matchbook INSIDE the bill. Prior to the penetration, it is shown that the matchbook couldn't go through the bill. At the end of the illusion, both the bill and the matchbook may be handed out for examination. The first few magicians who saw this illusion said it was one of the most VISUAL penetrations they had ever come across.