Illusionists Penn & Teller sit in the audience and watch as aspiring magicians try to impress them with a trick that the famous illusionists are unable to duplicate. If a magician successfully hoodwinks the legendary duo with a trick, be it a sleight-of-hand routine or a grand illusion, that person wins a trip to Las Vegas to perform as an opening act in Penn & Teller's show at the Rio Hotel & Casino.