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.