Does anybody have seen Andre Kole's new illusion "Visibly Passing Through"?
His assistant lays down on a table and André stands on her. Then, he visibly melts through her.
http://www.andrekole.org/

Yes I saw this live a few months ago.

He actually does not walk through but STANDS through the girl. He starts standing on her stomach then lowers himself down to the floor right through her middle.

Then he rises up and she walks away. He did a very similiar effect in the show where he stood in the middle of a huge spinning fan.