1- paper or plastic cup either works fine
2- paper towel
3- a coin
4- and a hard surface
What you do is place the cup over the coin and cover the cup up with the paper
towel. The audience should be on the opposite side of the table and you should
be sitting. Lift up the cup and make the audience concentrate on the coin, while
they are not looking drop the cup on your lap still holding the paper towel
(which should be in the shape of the cup) place it back on the table. When you
have the audiences attention smash down the cup and drop the cup from your lap
and show the audience that there is no hole in the table and the coin is still
there.
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