Limit Selection to Visible not working?

So, whenever I click the “Limit Selection to Visible” tool, nothing happens. As I am told, when I am working with a 3d object, it hides the part I can’t see, when looking at it from the front view.

Can anyone help?

rotate the object a little and then switch between the modes and you will see what happens. This simply stops you from accidentally selecting verts/edges.faces that are hidden from your view.