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The magician has a spectator take the deck and thoroughly shuffle it. He then has the spectator name a number from 1 to 52. When the spectator does so, the magician has him count down to that number in the deck and memorize the card at that position. Without changing the position of the cards, the spectator gives the deck back to the performer.
Just prior to giving the spectator the deck, the magician either palms off the bottom card of the deck -or- removes a card from his pants pocket placed there before the trick began. Once the spectator gives the deck back, the magician quietly puts the palmed card on top of the deck.
He then tells the spectator that he is going to count down to his chosen card. Once the magician counts to the number, he has the spectator take the card and turn it over, only to reveal that it is no longer the selected card... ( The magician has added a card to the top of the deck. The chosen card is the next card down.) While the spectator is mulling the fact that this is not his card, the magician palms the top card into his free hand.
After due patter, the magician reaches up to his shirt (or jacket) pocket with the hand holding the palmed card and 'apparently' pulls the selected card from his pocket.
Many magicians are afraid to palm a card for fear of discovery. There are many things in life worse than geting caught palming a card! This is a nice, straight-forward effect that gives you a chance to palm a card twice. Master your craft.