The performer shows both sides of a piece of plastic, the size of a playing card and places it across the mouth of a tumbler. A 2p piece is placed on top of the plastic and covered by the lid of a small box. On tapping the lid, the coin penetrates the plastic and falls into the tumbler. 

Next, the coin is recovered from the tumbler, placed into the box and the lid is placed on. This is placed on the plastic and tapped, when again the coin penetrates the plastic and falls into the tumbler.