In SQL server magic table is nothing more than an internal table which is created by the SQL server to recover recently inserted, deleted and updated data into SQL server database.
That is when we insert or delete any record from any table in SQL server then recently inserted or deleted data from table also inserted into inserted magic table or deleted magic table with help of which we can recover data which is recently used to modify data into table either use in delete, insert or update to table.
Basically there are two types of magic table in SQL server namely: inserted and deleted, update can be performed with help of these twos. Generally we cannot see these two table, we can only see it with the help Trigger’s in SQL server.