As seen on Doug Henning Magic Special
The Magician, with his sleeves rolled up, displays a coin in his open left hand. His fingers now slowly close over the coin. When the hand is reopening, the Coin has VANISHED! With the fingers spread wide apart, the hand is slowly turned over, showing no trace of the coin on the back side of the hand. The coin has vanished completely!
The hand is again closed, and when opened the missing coin has returned.