Update and Delete are the 2 Magic Tables..

Ya it's right

the magic tables are deleted and inserted.
while we are inserting or deleting a rows into a object the
magic tables were created and after the commit transaction
the tables are removed.so it is called magic tables

magic table are thouse on which we manuclate on data

The INSERTED and DELETED tables are the magic tables
anand ur right
roshan and shakila are totally wrong 
prakash u r also wrong

The INSERTED and DELETED tables, popularly known as MAGIC
TABLES.

MAGIC TABLES NOTHING BUT INSERTED AND DELETED WHICH ARE 
TEMPORARY OBJECTS CREATED BY SERVER INTERNALLY TO HOLD 
RECENTLY INSERTED VALUES IN THE CASE OF INSERT,TO HOLD 
RECENTLY DELETED VALUES IN THE CASE OF DELETE,TO HOLD 
BEFORE UPDATING VALUES OR AFTER UPDATING VALUES IN THE CASE 
OF UPDATE.

magic table two part
1)Inserted
 a)Insert
 b)update
2)Deleted

suppose if we write a trigger on the table on insert or 
delete or update 

on insertion of record into that table,
inserted table will create automatically by database,

on deletion of record from that table,
deleted table will create automatically by database,

This two tables inserted and deleted are called magic 
tables.

INSERTED and DELETED tables known as MAGIC
TABLES.

Magic Tables:
Whenever a trigger fires in response to the 
INSERT,DELETE,or UPDATE statement,two special tables are 
created.These are the insert and the delete tables.They are 
also referred to as the magic tables.These are the 
conceptual tables and are similar in structure to the table 
on which trigger is defined(the trigger table).
The inserted table contains a copy of all records that are 
inserted in the trigger table.
The deleted table contains all records that have been 
deleted from deleted from the trigger table.Whenever any 
updation takes place,the trigger uses both the inserted and 
deleted tables

The magic table is when we "INSERT" a table values that 
values stored into table it's one magic 
and another magic is "DELETE" when we DELETE the values in 
a table the compiler delete the values whatever you are 
stored

@)INSERT

@)DELETE

Magic tables are created when data is inserted or updated 
in the normal tables. They get deleted when the commit is 
done. They are used for the auditing purposes.
They are useful in keeping track of the insertion and 
updation on the database.

There are 2 Magic Tables in SQL server Inserted and Deleted.
These are mantained by SQL server for Internal processing 
whenever an update, insert of delete occur on a table. 
However, we can refere these tables in a Trigger.
Whenever an update table statement is fired SQL server 
mantains the  original row before updation in a deleted 
table and New (updated )row in a Inserted Table.

Same is the case when an insert is fired Only Inserted 
table is populated with inserted Row.
and when Delete table statement is fired Deleted table is 
populated with the deleted row.

show me where Microsoft write about magic table?
This is just interview question that u guys ask.