Effect: Make a cigarette turn into a dollar or more.

Solution:

1. Roll all of the tobacco out of a cigarette.
2. Roll up a bill of any denomination very tightly.
3. Place the bill into the prepared cigarette.
4. Roll the cigarette between your fingers a little so that the bill unrolls into the cigarette. This will make the cigarette look real.
5. Place a little tobacco in the tip of the cigarette.
6. Place the cigarette in with your other cigarettes or...
7. Place the cigarette in your right pocket.
8. Ask a spectator to borrow a cigarette.
9. Place the borrowed cigarette in your right hand and reach into your right pocket to get a lighter. While your hand is in your pocket switch out the real cigarette with yours.
10. Tell the spectator you want to show them something before you light up. Dip the cigarette in your drink (or the spectator's if you're brave) and then roll the cigarette between your palms. The cigarette paper will come apart and leave the bill.