From Wayne Kawamoto,
Your Guide to Magic & Illusion.
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The Coin Slide is an ultra-simple trick for young kids to learn and perform. It’s available from any magic dealer and many toy stores for less than a couple of dollars. A mechanical trick, the effect does all the work to make a coin disappear and reappear. It’s a perfect first trick for a youngster.

Effect: A coin is placed into a tray which is slid into a small box. When the tray emerges, the coin has disappeared. When the tray is reinserted back into the box and pulled back out, the coin has returned.

With the trick, you get a box and tray. You provide the coin. In this example, we’re using a dime.