A set of three acrylic tubes... a clear one mounted in a wooden base and two larger ones, all nested inside of each other.  The outer tubes are removed, showing them and the inner tube unmistakably empty.  A silk or other object is dropped into the clear inner tube.  They are reassembled as the magic words are spoken.  Upon their removal, the object has changed, and the inner tube is FILLED with candy, balls, rope, balloons, or whatever you want to load inside! 

Note: The base has signs of wear that have been touched up with a Sharpie pen. It should be repainted for Pro use.