Show the audience that the rubber band is intact by stretching and releasing it slightly; pull it about half the distance of the rubber band length when it is relaxed. Ensure that the audience can see that it is a whole unaltered rubber band. Any long slender rubber band will work; a size 19 rubber band works best, measuring 1/16 inch wide, and 3 ½ inches around.
Hold the rubber band with both hands. Place your thumb and index finger of each hand along the rubber band so that adding slight resistance makes the rubber band appear as a line, not a loop.
Wrap the rubber band around the fingers of the left hand, bringing the rubber band into the palm area. Do this by maintaining the pinching thumb and index finger of the left hand. Pull the opposite end of the rubber band by pinching the end with your thumb and index finger of your right hand. Grip the other end of the rubber band with your fingers, holding it in place with your pinkie and ring fingers of your left hand, forming a fist. It will look as if the opening of the rubber band is wrapped around your entire hand. Keep the rubber band so that it appears to be one strand wrapped around your entire hand.
Grip the center of the rubber band segment that rests over the left hand fingers. The rubber band should still be held at two points in your palm appearing to be wrapped completely around the left hand and over your fingers; do this with your right hand. Stretch the rubber band slightly, just enough to make the audience think that it is still wrapped around the left hand. Release the right fingers.
Grab the rubber band end that is under the pinkie and ring finger of the left hand with the thumb and index finger of your right hand. Grip this end at the very tip of the rubber band, releasing the rubber band from the left hand. You will now have one end of the rubber band in the thumb and index finger of each hand. Dramatically pull each end of the rubber band outward while keeping the loop closed. It will appear to be broken because it is overlapped by itself. Stretch the rubber band slightly, just enough to give the appearance of a broken rubber band.
Release the left fingers, showing an open left hand, letting the rubber band rest in the right hand. Make a fist with the right hand, enclosing the rubber band within. Display your fist with the fingers pointing down.
Wave your left hand magically over your right fist. You can snap your fingers or say some magical words. Open your fist showing the rubber band lying within. Grasp it between your fingers and stretch it out making sure everyone can see that the rubber band is intact.