Decide what tricks you want to use in your kit. Before assembling the kit, think about who will be using it. Ask yourself whether it will be used by someone who knows a little about magic already or someone who will be learning the basics. For beginners, consider including some pre-packaged tricks. But if you do use them, write your own instruction manual.
Find a wholesale or discounted magic supply distributor. Keep in mind that many wholesale distributors often have minimum orders. Regardless of where you buy your supplies, you should be able to make a complete magic kit for under ten dollars.
Include as many items as possible that your kit's user will need to carry out the tricks. Consider adding items such as a deck of playing cards, handkerchiefs, string, a "magic wand," plastic or metal cups and short lengths of rope. When an item is too large or expensive to include in your kit, provide your user notes in the instructions about places where he or she can purchase the item.
Write detailed instructions for each of the tricks. Do not rely on instructions that come with any packaged tricks that you might include in your kit. Provide detailed examples and hints you have learned during your magic shows and use diagrams if you can. Keep your writing simple, and be aware of what type of audience you are writing for.
Package your magic kit neatly and professionally. Label the box and make it look appealing to prospective customers.