I think it was Abbott's who first put out the Bathing Beauty trick. (Maybe it was a Supreme?) But it was a funny idea. Show a picture of a fully clothed woman at the beach, fold the pic in half, and reach in, pulling out a cloth "dress". Open the picture, and now the woman is in her swimsuit. Fold the pic in half again, reach in and pull out a cloth "swimsuit". Open the picture, and the naked woman is covered by water. "The tide came in!"
Well, this is a miniature version, on a paddle. Pretty much the same effect, but without the cloth clothing pieces being removed. Here is how it looks:
You show a paddle with a picture of a woman at the beach in a long gown. (I am 99% sure that it is Charlize Theron's face on that paddle...) Show that the same picture of the woman in gown is on both sides, then put the paddle in your closed fist. Patter that the wind came along and blew her dress off. Remove the paddle, and show that she is now in her swimsuit. Show the swimsuit picture on both sides of the paddle. With the paddle in full view, begin to shake it, saying "Uh-Oh. Here comes another big gust of wind. It's gonna blow her swimsuit off!" When you stop shaking the paddle, the woman is now naked, but the wind brought in high tide as well. At this point, you can hand the paddle to the spectator, who will find a picture of the back of the naked woman in the water when examining the other side.
NOTE: the routine described above is my own handling -- it is different from the routine described in the instructions (which I find to be very impractical). But I will provide a bonus TMGS instruction sheet teaching the above routine.
Brand new with instructions PLUS bonus TMGS instruction sheet.