SERIAL BILLER (Rich ferguson, published by Ellusionist) --
We have all seen versions of the Torn and restored Bill, but SERIAL BILLER's method takes the effect to a level of convincing-ness (is that a word?) far beyond any other method. The bill is shown and the spectator writes down the serial number WHILE SHE IS HOLDING THE BILL. She then tears the bill in quarters, and WHILE STILL HOLDING IT, SHE COMPARES THE SERIAL NUMBER TO WHAT SHE WROTE DOWN. (The torn up bill is the same bill, so of course it matches). Magi takes the bill pieces and restores them to a complete bill, which is handed to the spectator who compares the serial number again.
Oh yeah, the restored bill is ungimmicked, so give it away, spend it...
You will spend some time getting this effect ready, but it is not hard to do and it is is truly worth it. There is no more convincing T&R bill out there.
Best online price I found today for this DVD was about $30.
Opened for inspection, but in new, unused condition, with DVD instructions.