Magic trick is demonstrated and secret revealed.
A trick is demonstrated where a man drops coins through his bowler hat without making a hole.
C/U of a hat being held over a glass. He places the hat on top of the glass, balancing it on its crown so that he is able to drop the coins into it. He shows a coin to the audience then drops the coin into the hat, lifting the hat at the same time. The coin falls into the glass. He tips up the glass and the coin falls out.
Intertitle reads: "To show you just how he does it we'll film it from the other side now." the trick is repeated and we see how the sleight of hand takes place. When he places the hat on the glass he secretes a coin just under the edge of the hat. When he lifts the hat up the coin falls in. The trick is demonstrated again. "Did someone ask where the coin in the hat went to? Here you are..." The hat is turned towards the camera to show the coin inside the crown of the hat. When the hat is turned around slowly it falls into the headband so does not drop out.
We don't see the face of the magician at all - just his hands.