Effect:
A handkerchief is shown absolutely empty. It is rolled into a ball and given to a person to hold. A dime immediately appears in the center of the handkerchief.

Trick:
Use a handkerchief with a very broad border. Take a few stitches out of the border and there will be a pocket to hold the coin. This side of the cloth is downward when the handkerchief is shown. When the handkerchief is rolled up, the coin slides out of the pocket and into the center of the handkerchief.