A fairly heavy Manila paper envelope is prepared beforehand by cutting a slot at the bottom right corner. With a pair of scissors trim a small sliver of paper from the bottom of the envelope. When the envelope is prepared this way the opening will offer no resistance to the coin and it will fall freely into your hand.
From a piece of paper the same color as the envelope, cut a round piece the same size as the coin you intend to vanish and paste it inside the,envelope at the bottom center, Fig. 1.
Show the envelope empty, then very slowly and openly place the coin into it. Coin falls to the bottom of the envelope where it is held with the fingers of the left hand. Seal the flap and hold it by the ends with both hands. Raise the left end of the envelope slightly so the coin will roll down to the right corner. Hold it there with the right fingers and thumb.
While talking to the spectators allow the coin to slip through the slot into the right hand, Fig. 2.
Hold the envelope in the left hand as you reach into your right pocket for a match or cigarette lighter. Light the match and hold it behind the envelope a moment as you call attention to the coin (circle of paper) in the envelope. The small piece of paper shows up as a shadow, creating the impression that the coin is still within the envelope. Light the envelope and as it burns the coin seems to melt away to nothing. You have apparently burned the coin.