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.
Generally we cannot see these two table, we can only see it with the help Trigger's in SQL server.
Using with Triggers:
If you have implemented any trigger for any Tables then,
1.Whenever you Insert a record on that table, That record will be there on INSERTED Magic table.
2.Whenever you Update the record on that table, That existing record
will be there on DELETED Magic table and modified New data with be
there in INSERTED Magic table.
3.Whenever you Delete the record on that table, That record will be there on DELETED Magic table Only.
These magic table are used inside the Triggers for tracking the data transaction.