A performer borrows a watch from a spectator, then places it into a cloth bag. After some comedy patter, he bangs the bag against the table or takes a hammer and hits the bag a few times.  Everyone hears the watch being broken to pieces.  You can even open the bag and pour out some broken pieces.  The broken pieces are placed back into the bag.  Eventually the watch is restored.

This is a hilarious item for a comedy magician or Master of Ceremonies.   The bag comes with other routines for your enjoyment.