The magician shows a closed tube with a lid and a banknote. He folds the note, rolls it up and puts it inside the tube. Then he closes it with the lid, a magical gesture, and when he reopens the tube... the note has turned into water! 
This is one of the countless effects possible with this item. You can turn coffee beans into real ground coffee, you can turn cotton into a long white thread, and so on.
 
- Easy to make. 
- Instructions and color box.