This wallet allows you to perform miracles in many differant areas of magic. It is manufactured so it opens from either side, but thin enough so a spectator will not notice this. Place a dollar bill in the wallet, set it on the table. Pick it up and open the other (reverse) side, the dollar bill has vanished. Instead of vanishing an item, you can change an item-A 10 dollar bill to a 100 dollar bill.
The effects possible are only limited by your imagination.