A pencil and bill are borrowed. Nothing is added or taken away. The bill is folded in half. The pencil is put inside the bill. The bill is casually shown on both sides showing the pencil inside. He takes the bill in his left hand, and with his right hand, he grabs the pencil. He spread the bill into a V shape and uses the pencil as a magic saw. It slowly melts through the center of the bill. The bill is snapped open, to show no tears or slits. Everything is examined and given back to the spectator.