This is a classic close-up item newly made, which will lead to great astonishment for close-up audiences.
The performer goes to light a filter-tipped cigarette, but does not find a lighter or matchbox in his pocket. Instead, he locates a metal tube that has a cap. After removing the cap, he drops the cigarette into the tube, and then replaces the cap. He hands the tube to a spectator. When the spectator removes the cap, the cigarette has completely vanished, and out drops a tiny cigarette in its place. Great fun for all!