Hold a coin between the middle finger and thumb of your nondominant hand. Show the audience the coin.
Position your hand so that your palm faces you and the audience sees the back of your fingers. While pretending to grab the coin with your other hand, let the coin roll into the palm of the hand that already holds it. Keep your fingers open and cup your palm just enough to hold the coin in place.
Say some magic words and gesture with your hands to distract the audience's attention. Open the hand that pretended to grab the coin and show your audience that the coin has vanished. You're still holding the coin in your other hand.
Tell a story that requires you to gesture with your empty hand to pull the audience's attention away from the hand with the coin. Stop in midsentence and act as though you notice something in the shirt pocket of an audience member. Reach into pocket with the hand that's holding the coin. Pull out your hand and show the "rematerialized" coin to the audience.