The basic trick is this: a dime and a penny are placed on the palm of a spectator’s hand, which is closed over the coins. When the hand is re-opened, the dime has vanished as completely as though it had never existed. Only the penny, which the spectator may examine, remains.

Easy to execute and profoundly perplexing to laymen – this is close to being the perfect coin trick.
This booklet describes several routines and ideas all revolving around the dime and penny trick.